Public Administration in Ancient India c16.44

c16.44

The control of the department of Public Finance was vested in two officials, namely, the Collector-general (Samāhartā) and the Treasurer-general (Sannidhātā). The former was in charge of the collection of the revenues, while the latter was the custodian of the finances and was responsible for their proper disbursement. It was the duty of the Collector-general to divide the country into several districts for revenue purposes, and to classify the villages, according as they (i) were exempt from the payment of taxes, (ii) supplied soldiers for the defence of the country in lieu of taxes, (iii) paid their taxes in gold, (iv) paid taxes in kind, that is to say, in grains, cattle, raw products, or dairy produce, or (v) supplied free labour.² The Treasurer-general, as the custodian of the funds of the State, was expected to acquaint himself with the income and expenditure of the State over the period of a century, so that he might be able to frame accurate budgets and to show a good balance at the end of each year.