Hindu Administrative Institutions c9.s3.35

c9.s3.35

The annual saving for a *sāmanta* state worth *karṣas* 1,00,000 is 18,000 or 9/50 or 18 per cent which is nearly 1/5th of the income,¹ as is seen from the above balance sheet drawn by the *Sumantra* or finance minister.² In Śukra’s opinion the reserve fund should be such as to keep the army and the people for a period of twenty years without imposing any dues or fees.³ Elsewhere he says that it is alone good treasury where there is wealth enough for thirty years (त्रिंशदब्दप्रपूरं) and grains for three years. Whatever is consumed is to be replaced.⁴