Hindu Administrative Institutions c9.s2.16

c9.s2.16

Kauṭalya fully realizes the danger from the tax-collecting officials. In his opinion the state may promulgate ameliorative measures; but the officials at the lower rung of the ladder might continue the old rates, take to corrupt practices, and indulge in *adharmic* measures of extorting money. Special Commissioners were hence appointed to watch them, and such of those as were found guilty were severely dealt with.²