Political History of Ancient India, from the Accession of Parikshit to the Extinction of the Gupta Dynasty c19.s4.49

c19.s4.49

Among treasury officials mention is made of the *Gaṁjavara*,¹⁰ the *Koshṭhāgārika*¹¹ and the *Bhāṇḍāgārika*¹² who was one of the principal ministers of state (*Rājāmātya*). But we have no epigraphic reference to the *Sannidhātṛi* (*lit.* piler) or the *Samāhartṛi* (collector) till the days of the "Śaila" kings of the Vindhyas and the Somavaṁśi kings of Kosala. The main heads of revenue received into the *Bhāṇḍāgāra* or *Kośa* (treasury) were, as enumerated in the Junāgaḍh Inscription, *Bali* (extra tribute), *Sulk* (duty), and *Bhāga* (customary share of the king). These sufficed to fill the exchequer of a benevolent prince like Rudradāman with *kanaka* (gold), *rajata* (silver), *vajra* (diamond), *vaidūryaratna* (beryl), etc. Rulers less scrupulous than the *Mahākshatrapa* doubtless oppressed the people with arbitrary imposts, forced labour and benevolences (*kara-vishṭi-praṇaya-kriyā-bhiḥ*). Besides the *Bhāṇḍāgāra* whose existence is implied by Lüders' Ins., No. 1141, we have reference to the storehouse, *Koshṭhāgāra*,¹ which is described in Book II, Chapter 15, of the *Kauṭilīya Arthaśāstra*. The inscriptions afford us glimpses of the way in which the revenue was spent. The attempts to provide for “*pānīya*” or drinkable water are specially noteworthy. The Junāgaḍh Inscription tells us how “by the expenditure of a vast amount of money from his own treasury” a great Scythian ruler and his *amātya* restored the Sudarśana lake. References to the construction or repair of tanks, wells, lakes and other reservoirs of water, *Pushkariṇīs*, *udapānas*, *hradas* or *taḍāgas*, are fairly common. Lüders' Ins., No. 1137, makes mention of makers of hydraulic engines (*Audayantrika*), while another epigraph² refers to a royal official called *Pānīyagharika* or superintendent of waterhouses. Inscription No. 1186, after recording the gift of a *taḍāga* (pond), a *nāga* (statue of a serpent deity) and a *vihāra* (pleasance, monastery), refers to the *Amātya* Skandasvāti who was the *Karmāntika* (superintendent of works), an official designation known to the *Arthaśāstra*.³