Kautilya's Arthashastra 2.5.21

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.