Kautilya's Arthashastra 3.10.46

3.10.46

rājā deśahitān setūn kurvatāṃ pathi saṃkramān /
grāmaśobhāś ca rakṣāś ca teṣāṃ priyahitaṃ caret //E

Those who, with their united efforts construct on roads buildings of any kind (setubandha) beneficial to the whole country and who not only adorn their villages, but also keep watch on them shall be shown favourable concessions by the king.