Hindu Administrative Institutions c9.s3.27

c9.s3.27

Sukrāchārya has a budget in which the saving is 18 per cent of the total income and 50 per cent of the total annual land-revenue collections. According to *Śiva Tattva Ratnākara*¹ one-fourth of the total income must be kept as reserve. This reserve ought not to be touched.² Even a small amount should not be discarded. It would grow large, as a small fire would, with the feeding of ghee, and by continuous efforts. The following is the budget estimate of annual expenditure of a small state.³