Hindu Administrative Institutions c9.s3.3

c9.s3.3

The reasons for expenditure are obvious. The functions of the state as analysed in the *Kauṭalīya* necessitated² the maintenance of an elaborate fisc. The following is the categorical list of functions mentioned in the *Arthaśāstra*; the army and navy including other defences of the kingdom against external attacks and internal dangers, the police, justice and law-courts, sanitation, medical relief, public works of utility including irrigation, religion and learning, other allied departments such as standardization of weights and measures, the census, etc., aid to industries and manufactures, and other items of development. With such large political, social, and other functions, it would be reasonable to assume that the expenses incurred by the state were great.