Kautilya's Arthashastra 2.5: Chapter 5 (Section 23): Duties of the Director of Stores

2.5.1

samnidhātā kośagṛhaṃ paṇyagṛhaṃ koṣṭhāgāraṃ kupyagṛham āyudhāgāraṃ bandhanāgāraṃ ca kārayet //

THE Chamberlain (sannidhátá = one who ever attends upon the king) shall see to the construction of the treasury-house, trading-house, the store-house of grains, the store-house of forest produce, the armoury and the jail.

2.5.2

caturaśrāṃ vāpīm an-udakopasnehāṃ khānayitvā pṛthuśilābhir ubhayataḥ pārśvaṃ mūlaṃ ca pracitya sāradārupañjaraṃ bhūmisamaṃ tritalam anekavidhānaṃ kuṭṭimadeśasthānatalam ekadvāraṃ yantrayuktasopānaṃ bhūmigṛhaṃ kārayet //

Having dug up a square well not too deep to be moist with water, having paved both the bottom and the sides with slabs of stone, he shall, by using strong timber, construct in that well a cage-like under-ground chamber of three stories high, the top-most being on a level with the surface of the ground, with many compartments of various design, with floor plastered with small stones, with one door, with a movable staircase, and solemnised with the presence of the guardian deity.

2.5.3

tasyoparyubhayatoniṣedhaṃ sa-pragrīvam aiṣṭakaṃ bhāṇḍavāhinīparikṣiptaṃ kośagṛhaṃ kārayet, prāsādaṃ vā //

Above this chamber, the treasury house closed on both sides, with projecting roofs and extensively opening into the store-house shall be built of bricks.

2.5.4

janapadānte dhruvanidhim āpadartham abhityaktaiḥ kārayet //

He may employ outcast men (abhityakta-purusha) to build at the extreme boundary of the kingdom a palacious mansion to hold substantial treasure against dangers and calamities.

2.5.5

pakveṣṭakāstambhaṃ catuḥśālam ekadvāram anekasthānatalaṃ vivṛtastambhāpasāram ubhayataḥ paṇyagṛhaṃ koṣṭhāgāraṃ ca -
dīrghabahuśālaṃ kakṣyāvṛtakuḍyam antaḥ kupyagṛham, tad eva bhūmigṛhayuktam āyudhāgāraṃ -
pṛthagdharmasthīyaṃ mahāmātrīyaṃ vibhaktastrīpuruṣasthānam apasārataḥ suguptakakṣyaṃ bandhanāgāraṃ kārayet //

The trading-house shall be a quadrangle enclosed by four buildings with one door, with pillars built of burnt bricks, with many compartments, and with a row of pillars on both sides kept apart.

The store-house shall consist of many spacious rooms and enclose within itself the store-house of forest produce separated from it by means of wall and connected with both the underground chamber and the armoury.

The court (dharmasthíya) and the office of the ministers (mahámátríya) shall be built in a separate locality.

Provided with separate accommodation for men and women kept apart and with many compartments well guarded, a jail shall also be constructed.

2.5.6

sarveṣāṃ śālāḥ khātodapānavarcasnānagṛhāgniviṣa.trāṇamārjāranakulārakṣāsvadaivatapūjanayuktāḥ kārayet //

All these buildings shall be provided with halls (sála) pits (kháta—privy [?]), water-well, bath-room, remedies against fire and poison, with cats, mangooses, and with necessary means to worship the guardian gods appropriate to each.

2.5.7

koṣṭhāgāre varṣamānam aratnimukhaṃ kuṇḍaṃ sthāpayet //

In (front of) the store-house a bowl (kunda) with its mouth as wide as an aratni (24 angulag) shall be set up as rain-gauge (varshamána).

2.5.8

tatjātakaraṇādhiṣṭhitaḥ purāṇaṃ navaṃ ca ratnaṃ sāraṃ phalgu kupyaṃ vā pratigṛhṇīyāt //

Assisted by experts having necessary qualifications and provided with tools and instruments, the chamberlain shall attend to the business of receiving gems either old or new, as well as raw materials of superior or inferior value.

2.5.9

tatra ratnopadhāv uttamo daṇḍaḥ kartuḥ kārayituś ca sāropadhau madhyamaḥ, phalgukupyopadhau tat ca tāvat ca daṇḍaḥ //

In cases of deception in gems, both the deceiver and the abettor shall be punished with the highest amercement; in the case of superior commodities, they shall be punished with the middle-most amercement; and in that of commodities of inferior value, they shall be compelled not only to restore the same, but also pay a fine equal to the value of the articles.

2.5.10

rūpadarśakaviśuddhaṃ hiraṇyaṃ pratigṛhṇīyāt //

He shall receive only such gold coins as have been declared to be pure by the examiner of coins.

2.5.11

aśuddhaṃ chedayet //

Counterfeit coins shall be cut into pieces.

2.5.12

āhartuḥ pūrvaḥ sāhasadaṇḍaḥ //

Whoever brings in counterfeit coins shall be punished with the first amercement.

2.5.13

śuddhaṃ pūrṇam abhinavaṃ ca dhānyaṃ pratigṛhṇīyāt //

Grains pure and fresh shall be received in full measures; otherwise a fine of twice the value of the grains shall be imposed.

2.5.14

viparyaye mūlyadviguṇo daṇḍaḥ //

2.5.15

tena paṇyaṃ kupyam āyudhaṃ ca vyākhyātam //

The same rule shall hold good with the receipt of merchandise, raw materials, and weapons.

2.5.16

sarvādhikaraṇeṣu yuktopayuktatatpuruṣāṇāṃ paṇādicatuṣpaṇaparamāpahāreṣu pūrvamadhyamottamavadhā daṇḍāḥ //

In all departments, whoever, whether as an officer (yukta), a clerk (upayukta), or a servant (tatpurusha), misappropriates sums from one to four panas or any other valuable things shall be punished with the first, middlemost, and highest amercements and death respectively.

2.5.17

kośādhiṣṭhitasya kośāvacchede ghātaḥ //

If the officer who is in charge of the treasury causes loss in money, he shall be whipped (ghátah), while his abettors shall receive half the punishment; if the loss is due to ignorance, he shall be censured.

2.5.18

tadvaiyāvṛtyakarāṇām ardhadaṇḍāḥ //

2.5.19

paribhāṣaṇam avijñāte //

2.5.20

corāṇām abhipradharṣaṇe citro ghātaḥ //

If, with the intention of giving a hint, robbers are frightened (by the guards), (the latter) shall be tortured to death.

2.5.21

tasmād āptapuruWādhiṣṭhitaḥ samnidhātā nicayān anutiṣṭhet //KAZ02.5.22a/ bāhyam abhyantaraṃ cāyaṃ vidyād varṣaśatād api / [ś]

Hence assisted by trustworthy persons, the chamberlain shall attend to the business of revenue collection.

He shall have so thorough a knowledge of both external and internal incomes running even for a hundred years that, when questioned, he can point out without hesitation the exact amount of net balance that remains after expenditure has been met with.

2.5.22

yathā pṛṣṭo na sajjeta vyaye śeṣe ca saṃcaye // [ś] E

THE Chamberlain (sannidhátá = one who ever attends upon the king) shall see to the construction of the treasury-house, trading-house, the store-house of grains, the store-house of forest produce, the armoury and the jail.

Having dug up a square well not too deep to be moist with water, having paved both the bottom and the sides with slabs of stone, he shall, by using strong timber, construct in that well a cage-like under-ground chamber of three stories high, the top-most being on a level with the surface of the ground, with many compartments of various design, with floor plastered with small stones, with one door, with a movable staircase, and solemnised with the presence of the guardian deity.

Above this chamber, the treasury house closed on both sides, with projecting roofs and extensively opening into the store-house shall be built of bricks.

He may employ outcast men (abhityakta-purusha) to build at the extreme boundary of the kingdom a palacious mansion to hold substantial treasure against dangers and calamities.

The trading-house shall be a quadrangle enclosed by four buildings with one door, with pillars built of burnt bricks, with many compartments, and with a row of pillars on both sides kept apart.

The store-house shall consist of many spacious rooms and enclose within itself the store-house of forest produce separated from it by means of wall and connected with both the underground chamber and the armoury.

The court (dharmasthíya) and the office of the ministers (mahámátríya) shall be built in a separate locality.

Provided with separate accommodation for men and women kept apart and with many compartments well guarded, a jail shall also be constructed.

All these buildings shall be provided with halls (sála) pits (kháta—privy [?]), water-well, bath-room, remedies against fire and poison, with cats, mangooses, and with necessary means to worship the guardian gods appropriate to each.

In (front of) the store-house a bowl (kunda) with its mouth as wide as an aratni (24 angulag) shall be set up as rain-gauge (varshamána).

Assisted by experts having necessary qualifications and provided with tools and instruments, the chamberlain shall attend to the business of receiving gems either old or new, as well as raw materials of superior or inferior value.

In cases of deception in gems, both the deceiver and the abettor shall be punished with the highest amercement; in the case of superior commodities, they shall be punished with the middle-most amercement; and in that of commodities of inferior value, they shall be compelled not only to restore the same, but also pay a fine equal to the value of the articles.

He shall receive only such gold coins as have been declared to be pure by the examiner of coins.

Counterfeit coins shall be cut into pieces.

Whoever brings in counterfeit coins shall be punished with the first amercement.

Grains pure and fresh shall be received in full measures; otherwise a fine of twice the value of the grains shall be imposed.

The same rule shall hold good with the receipt of merchandise, raw materials, and weapons.

In all departments, whoever, whether as an officer (yukta), a clerk (upayukta), or a servant (tatpurusha), misappropriates sums from one to four panas or any other valuable things shall be punished with the first, middlemost, and highest amercements and death respectively.

If the officer who is in charge of the treasury causes loss in money, he shall be whipped (ghátah), while his abettors shall receive half the punishment; if the loss is due to ignorance, he shall be censured.

If, with the intention of giving a hint, robbers are frightened (by the guards), (the latter) shall be tortured to death.

Hence assisted by trustworthy persons, the chamberlain shall attend to the business of revenue collection.

He shall have so thorough a knowledge of both external and internal incomes running even for a hundred years that, when questioned, he can point out without hesitation the exact amount of net balance that remains after expenditure has been met with.

[Thus ends Chapter V, "The Duty of the Chamberlain" in Book II, "The Duties of the Government Superintendents” of the Arthasástra of Kautilya. End of twenty-sixth chapter from the beginning.]

2.5.22.p1

Chapter 6 section24 ṭhe settiṅg up of revenue by the administration