Kautilya's Arthashastra 2.35.8

2.35.8

samāhartṛpradiṣṭāś ca gṛhapatikavyañjanā yeṣu grāmeṣu praṇihitās teṣāṃ grāmāṇāṃ kṣetragṛhakulāgraṃ vidyuḥ, mānasaṃjātābhyāṃ kṣetrāṇi bhogaparihārābhyāṃ gṛhāṇi varṇakarmabhyāṃ kulāni ca //

Spies under the disguise of householders (grihapatika, cultivators) who shall be deputed by the collector-general for espionage shall ascertain the validity of the accounts (of the village and district officers) regarding the fields, houses and families of each village---the area and output of produce regarding fields, right of ownership and remission of taxes with regard to houses, and the caste and profession regarding families.