{| style="margin:0 auto 0 auto;border-spacing:1.5em 0;"

| style="vertical-align:top;" |

Division		District
Arakan	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \ \end{matrix}}\right.}}$	Akyab Kyaukpyu Sandoway Hill District of Arakan ⁠(Paletwa)
Tenasserim	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \ \end{matrix}}\right.}}$	Amherst (Moulmein) Thatôn Toungoo Tavoy Mergui Salween (Papun)
Mandalay	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \ \end{matrix}}\right.}}$	Mandalay Katha[1] Bhamo Myitkyina Putao (Fort ⁠Hertz)[2]

| style="vertical-align:top;" |

Division		District
Sagaing	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \\\ \\\ \ \end{matrix}}\right.}}$	Sagaing Shwebo Lower Chindwin ⁠(Môn-ywa) Upper Chindwin ⁠(Maw-laik) Chin Hills (Falam)
Meiktila	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \ \end{matrix}}\right.}}$	Meiktila Myingyan Yamèthin Kyauksè
Magwe	${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\\\ \ \end{matrix}}\right.}}$	Magwe Minbu Pakôkku Thayetmyo

|}

Each district is in charge of a Deputy Commissioner, who administers all except the imperial departments. Here again it must be noted that changes are impending which will seriously reduce the powers of the Deputy Commissioner. But in this sketch, the state actually existing must be described. In respect of public works, education, forests and medical affairs, the Deputy Commissioner's control is general and does not involve interference in technical matters of detail. He is Collector and District Magistrate. Except in the Arakan Hill Tracts and Salween, where a police officer holds charge, he is always a member of what is known as the Burma Commission or of the Burma Civil Service. The Commission consists of Indian Civilians, officers of the Indian army in civil employ, and officers belonging to neither of these services but individually appointed with the sanction of the Secretary of State, or selected by the Local Government from the Burma Civil Service. The last-named service was formerly called the Provincial Civil Service. It consists for the most part of