State and Government in Ancient India c18.s1.23

c18.s1.23

The village headman and the accountant were the two usual officers of the village government. The *Śukranīti* refers to four more, *sāhasādhipati* or magistrate, *bhāgahara* or revenue collector, *śulkagrāha* or toll collector and *pratīhara* or the gate-keeper. They are not however referred to in other Smṛitis or mentioned in inscriptions. Possibly they may have existed in big villages, their functions being performed by the headman and the accountant in smaller ones.