Kautilya's Arthashastra 2.35.4

2.35.4

teṣu caitāvac cāturvārṇyam, etāvantaḥ karṣakagorakṣakavaidehakakārukarmakaradāsāś ca, etāvac ca dvipadacatuṣpadam, idaṃ caiṣu hiraṇyalviṣṭiśulkadaṇḍaṃ samuttiṣṭhatīti //

Also having numbered the houses as taxpaying or non-taxpaying, he shall not only register the total number of the inhabitants of all the four castes in each village, but also keep an account of the exact number of cultivators, cow-herds, merchants, artizans, labourers, slaves, and biped and quadruped animals, fixing at the same time the amount of gold, free labour, toll, and fines that can be collected from it (each house).