Kautilya's Arthashastra 2.15.1

2.15.1

koṣṭhāgārādhyakṣaḥ sītārāṣṭrakrayimaparivartakaprāmityakāpamityakasaṃhanikānya.jātavyayapratyāyopasthānāny upalabhet //

THE superintendent of storehouse (Koshthágára) shall supervise the accounts of agricultural produce (síta); taxes coming under Ráshtra, country-parts; commerce (krayima); barter (parivartna); begging for grains (prámityaka); grains borrowed with promise to repay (ápamityaka); manufacture of rice, oils, etc. (simhanika); accidental revenue (anyajáta); statements to check expenditure (vyayapratyaya); and recovery of past arrears (upasthánam).