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What duties did prefects perform in Han commanderies?

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Map showing the Han Empire's territory around 100 BCE, shaded in orange, covering much of eastern China and extending westward. The map also marks the boundary of modern China and highlights the Great Wall running along the northern frontier, built for protection against the Huns. Major rivers and the capital, Chang'an (Xi'an), are labeled. — Han dynasty Map showing the extent of the Han empire c. 100 bce.

In the Han dynasty, prefectures served as the fundamental local units of administration, with each commandery containing approximately 10 to 20 of these divisions. A prefect operated from a headquarters located in a walled town, from which he extended his administrative reach.12

The primary duties performed by a prefect included:

Tax Collection: Prefects were responsible for overseeing the collection of taxes from the population within their jurisdiction.12
Dispute Resolution: They acted as local authorities to settle legal disputes.12
Conscription: Prefects managed the recruitment of able-bodied men for state service, including military duty and labor corps requirements.132

These officials were essential to the functioning of the imperial government, as they facilitated the implementation of central policies at the local level.12