Public Administration in Ancient India c16.8

c16.8

We are indebted to Chānakya for a detailed description of the financial system as it existed in Chandragupta’s time. He gives two distinct classifications of the revenues of the State. According to the first, the income is classified under seven heads, in view of the sources from which they are derived, namely, (1) the capital, (2) the country parts, (3) mines, (4) public works, (5) forests, (6) pasture-lands, and (7) trade-routes.²