12 not to be expected until the municipal committees adopt the more businesslike procedure of delegating powers to sub-committees and office-bearers. Prior to the date of the last year's Resolution six municipal committees had framed byelaws for the delegation of powers to their office- bearers and sub-committees, and subsequently three more have done so- The proposals of two municipal com- mittees have been returned for reconsideration while those of five others are still under consideration. Sections 26 and 27 of the Act permit of delegation to members as well as sub-committees and office-bearers so that much of the detailed work of administration could be shared and the weight of the whole committee reserved for matters of importance/' 20. Income.—Detailed statements showing the income and expenditure of all the municipalities compiled for the years 1910-11, 1920-21 and 1926-27 are included as Appendices I and II. The subjoined statement indi- cates, by revenue divisions, the number of municipalities and their net income (excluding opening balances and receipts from debt heads): — ftumber of municipalities. Division* IM04L 1920-21- 1926-27. No. Income. No. Income. No. Income. Ri. Rs. R«, Nafcpw 18 10.49,579 20 18,10,812 20 25,86,445 JuMmlpore 9 5.14,317 9 8,40,904 10 11,71,801 Ncrbtiddft ~ 14 3.87.542 13 6,47,039 14 8,58.916 Ckkfttttt4«rtt 3 1,81,002 4 3,07,016 4 5,37,000 ToUl Central Provinces 44 2132.440 46 36,05.771 48 51,54,163 Betfrr 13 3,88,255 14 7,76.680 17 15,40,847 TotmJ Central Provincei tnd Bcrar. 57 25.20,605 60 43.82,451 65 66,95,010