Kautilya's Arthashastra 2.35.7

2.35.7

gopasthānikasthāneṣu pradeṣṭāraḥ kāryakaraṇaṃ balipragrahaṃ ca kuryuḥ //

In those places which are under the jurisdiction of Gopa and Sthánika, commissioners (prodeshtárah) specially deputed by the Collector-general shall not only inspect the work done and the means employed by the village and district officers, but also collect the special religious tax known as bali (balipragraham kuryuh).