State and Government in Ancient India c15.97

c15.97

The next minister mentioned by Śukra is Treasurer. He designates him as *sumantra*, but the Vedic term *saṁgrahītā* (collector) or the Kauṭiliyan expression *samāhartā* (bringer together) are more expressive. Inscriptions often describe him as *bhāṇḍāgārika*, the officer in charge of treasury and stores ;¹ this phrase correctly describes the duties of his office. It was his duty to find out what were the total collections and disbursements for the year, and what was the balance at its end.² Taxes were collected mostly in kind ; the duty of the treasurer was, therefore, an exacting one. He had to sell old corn and replace it by new one every now and then, lest it should become useless.