Hindu Administrative Institutions c12.s1.23

c12.s1.23

of the modern village in South India. Perhaps the functions combined both those of the *karaṇam* (accountant) and the munsif of the modern village. He was responsible to the government of the land rather than to the village assembly. He had onerous duties to perform. He was to set up and define the limits of villages. Trees, bushes, bridges, pools, streamlets, stones, rocks, and even anthills marked the limits of various fields and gardens.¹ Again it was his duty to fix up the boundaries of forests adjoining the village, roads, and other public and private lands and fields. It was further his earnest task to survey the land and classify it under various heads, such as the cultivated and the cultivable, waste and pasturage, wet and dry lands, etc. Yet another duty was the management of gardens, forests, altars, temples, irrigation works, cremation grounds, rest-houses, watersheds, pasturage, roads and streets connected with the village or villages under his supervision. It was also his duty to maintain separate records of the lands granted free, sold, and remitted of taxes. In addition to these, the census of the village was periodically taken and record was probably submitted to the head of the Department, in registers containing information of the number of houses occupied or vacant, the number of inhabitants in each with their name, caste, age, occupation and income, besides the number of domestic animals kept in each house. It would appear that most of these were taxable, and different kinds of taxes such as the house-tax and profession tax were levied and collected. The *gopa* or headman of the village further maintained the register of accounts wherein was noted the amount realized in the shape of actual revenue, the amount of free labour utilized and other particulars concerning the toll-dues, road-cess and such other minor taxes. It was for him also to prevent troubles, internal or external arising in his territorial area. If he found himself unable to check it he could appeal to his immediate superiors.¹