Hindu Administrative Institutions c9.s5.18

c9.s5.18

Copies of ultimatum issued to hostile monarchs and of treaties were also maintained.² The items of income as well as expenditure were daily, monthly and annual respectively. There were also separate accounts wherein every item of public expenditure according to the various departments was found mentioned: state manufactories, their outlay, profit, loss, expenditure, and the balance. There were also records showing the receipt of valuable gems, pearls, and other precious stones, or metals, as well as the receipts from the treasury, towards the expenses of royal household, or foreign wars, or treaties. They further maintained accounts as to the civil list and those relating to the military administration of the realm. From these it would appear that this department was virtually the most important as actual records were here maintained in respect of all state activities. Thus the Mauryan Government can be said to have possessed many attributes of modern administration, especially in the department of finance. It is interesting to examine the various items in respect of an account: