Hindu Administrative Institutions c9.s5.51

c9.s5.51

The whole administrative edifice is dependent on finance . . . . . progress of trade and commerce (प्रचारसमृद्धिः), sympathy with the well-behaved (चारित्रानुग्रहः), absence of robbery or good policing, reduction of the establishment in overcrowded departments, plenty of crops, prosperous commerce, freedom from calamities and difficulties of any kind (उपसर्गप्रमोक्षः), moderate remission in the matter of taxes, means for the increase of income in gold (*hiraṇyopāyanam*), these are elements that contribute to the financial prosperity of a state. The following on the other hand tend towards financial adversity: not taking advantage of the opportunity (प्रतिबन्ध), lending state money on interest (प्रयोग), illicit transactions (व्यबहार), fabricating accounts (अवस्तार), diminution of revenue (*parihāpana*), misappropriation of the valuables (*upabhoga*), illegal exchange of goods and articles (परिवर्तना), and defalcation (अपहार). The last, namely, defalcation may be in three ways: