Hindu Administrative Institutions c9.s5.1

c9.s5.1

This department was under the supervision of two important officials of the state, Sannidhāta and Samāharta. The former answers to the modern minister of finance. He was the supreme officer in charge of the revenues while the Samāharta was the collector-general. He was perhaps the official known as Saṃgrahīta (which Sāyaṇa interprets as treasurer) during the Vedic period. These two officers take the names of Sumantrā and Amātya according to the *Śukranītisāra*.¹ Though there is a change in the names of officers, the functions seem to have remained the same. The duties of the Sannidhāta mentioned in the *Kauṭalīya*² are the following: He should see that the revenue properly collected was received duly in his office and that the same was safely kept.³ He had charge again of precious stones, grain stores, of forest-produce, besides buildings connected with the preservation of the above, treasures of gold, grains and other articles. It seems several separate buildings were erected and an official was placed over each. He had also under his control the buildings in respect of the armoury, the prison-house, the courts of justice and other civil administrative courts.⁴ It was also his duty to see that every house was well furnished and left nothing to be desired.