The Mauryan Polity c8: Chapter IV. The Central Administration—(Contd.)

The Mauryan Polity c8

Language: English

c8.s1 Sec. i. The Council and the Assembly — 9 parts
c8.s2 Sec. ii. The Paura-Jānapada — 9 parts
c8.s3 Sec. iii. Departments of Taxation and Accounts — 26 parts
c8.s4 Sec. iv. Administration of Justice — 7 parts

Chapter IV. The Central Administration—(Contd.)

Sec. i. The Council and the Assembly

The council, an ancient institution

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The chapter entitled *mantrādhikāraḥ* in the *Arthaśāstra* helps us much to understand the details connected with the *mantripariṣad* or the royal council of the Mauryas.¹ The learned discussion as regards the number of councillors to form the council enables us to infer rightly that an institution of the kind was not an innovation of the Mauryan genius but an institution of much earlier times. In the discussion Kauṭalya incorporates the views of other political philosophers such as Viśālākṣa, Piśuna and Parāśara who were his predecessors, and who lived long prior to the inauguration of the Mauryan epoch.

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¹ Bk. I, Ch. 15.

The council chamber

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There was a council chamber. It was to be well guarded. It was a secret hall not easily accessible to man and beast. It was so constructed that any endeavour to overhear the proceedings would prove futile. Kauṭalya knows of cases where birds and beasts had disclosed the secrets of the council-business.² With necessary precautions the king was to enter the chamber lest the proceedings of the council should be divulged.

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² *Ibid.*

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Kauṭalya did not believe the members for they were liable to let out secrets through the unconscious channels of signs and gestures (*ingita* and *ākāra*). Hence according to the *Arthaśāstra* they should also be kept under some restraint until the resolution of the council was given effect to (*ayuktapuruṣarakṣaṇam ākāryakālāt*).

The composition of the council

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Next our discussion centres round the composition of the council, the number of members and their qualifications.¹ There are different schools of opinion on this question. Viśālākṣa discarded the *mantra* with a single member and advocated a number of men grown grey in wisdom, though young in age. In the opinion of Piśuna, only those who were experts in the special business to be undertaken were to be consulted if *mantra* had to fructify at all. He had made a distinction between ability to offer counsel (*mantrajñānam*) and ability to keep it secret (*mantrarakṣaṇam*). Kauṭalya did not subscribe to this view, for such a position is *anavasthā*. In other words, the number of works, their variety and nature are such that a consultation with experts in each and every business needs a number of heads, and to hold counsel with a good number is an impossibility and an impracticability. Hence three or four are generally to be consulted. The consultation with a single member would lead to no resolution. The minister would be all in all. Nor is consultation with two desirable. For if they happen to take two opposite views, the king has to favour one view against the other. He who is not in the good grace of the king will try to bring about the ruin of that undertaking. Hence three or four are recommended as the safest number. That would enable a king to decide a definite action (arthaniścaya).

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¹ *Ar. śās.*, Bk. I, Ch. 15.

Choice of councillors

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Much attention was bestowed on the appointment of councillors. The subjects dealt with by the council being varied and large in number, special care was taken in the choice of members to this all important institution. Just as the deserving few are fit to take part in the śrāddha of a śrotriya, so also the eminent few are considered fit to be members of a king’s learned council.¹ What qualifications were expected of these is mentioned in another chapter of the same book. They are to possess the following twenty-five qualities: being a native of the soil, coming of a noble family, self-controlled, versed in all arts and crafts, learned in the Arthaśāstra, wise, of retentive memory, clever, sweet in speech, generous, being a good debater, full of enthusiasm and energy, enduring, of tested honesty, of amicable nature, of unimpeachable loyalty, possessing good conduct, good physique, good health and courage, humble, of resolute nature, possessing an attractive personality, and being one who is ever for reconciliation. It may be pointed out here that the purohita was a member of the council,² and only a duly qualified man was appointed purohita.

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¹ Ar. śās., Bk. I, Ch. 15.

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² See Proceedings of the Third Oriental Conference, p. 615. It is refreshing to note that Dr. M. Winternitz has agreed with this viewpoint, see note on p. 34, Sir Asutosh Memo. Vol., Patna.

The king and the council

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The next question is whether the king who was of course the President of the Council was expected to act in administrative affairs with the previous consent of the council or he could act on his own initiative. As an answer to this Kauṭalya definitely lays down the significant statement¹ that the administration of the kingdom is learnt from personal knowledge (*pratyakṣa*), and from devoted friends (*parokṣa*), members of the cabinet to speak in modern political parlance. Kauṭalya is repeating this statement which he has already given in the chapter entitled *mantripurohitotpatti*.² In fact he seems to lay emphasis on this point with the implication that the king expected the assistance of *mantrins* and the *purohita* for all *rājakarmas*, *i.e.*, carrying on the government of the state.³ Again it is said that a government, which is carried on according to the injunctions of the *śāstras*, where the *purohita* plays a significant role, and where definite action is taken on the resolution of the council, attains unqualified success, without any resort to field engagements.⁴

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¹ pratyakṣaparokṣānumeyā hi rājavṛttiḥ|

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² Bk. I, Ch. 9.

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³ See commentary of Gaṇapati Śāstri: pratyakṣaparokṣeṭyādivākyena rājakarmaṇaḥ sarvasya sahāya-sāpekṣatvam mantripurohitotpattiprakaraṇoktam smārayati| Vol. I, p. 73.

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⁴ Bk. I, Ch. 9.

The interpretation of the term dharmavijaya in the Edicts

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This ideal government of the Kauṭaliya became actually realised under Aśoka. His *dharmavijaya*⁵ has been anticipated by Kauṭalya to a large extent. Besides this mere inference from an elaborate statement of the means enabling the *dharmavijaya*, Kauṭalya gives us elsewhere¹ three kinds of victories which depend on the nature and quality of the rulers for the time being.² These are *dharmavijaya* where the conquering king is satisfied with the mere acknowledgment of his suzerainty by the conquered, *lobhavijaya* where the aim of the conquering monarch is to covet the territory and treasure of the enemy and then continue him in his kingdom, and *asuravijaya* where the enemy is deprived of his kingdom, treasure, sons and wives, and is himself captured as a prisoner of war, or slain. In the light of these statements in the *Arthaśāstra*, it would be incorrect to give a new interpretation to the term *dharmavijaya* occurring in the Aśokan inscriptions. F. J. Monahan who followed the old interpretation of *dhammavijaya* has remarked as follows: "As to the precise nature and effects of this 'conquest' we are left in the dark; it is unfortunate that Greek records are silent on the subject. From the edict we gather that 'conquest' was made through envoys (*dūta*). They were sent to the various countries to preach, not Buddhism, but 'dhamma', and in Aśoka's view, as we know, 'dhamma' was compatible with adherence to various creeds. We may infer that the envoys were politely received."³

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⁵ R.E. XIII.

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¹ Bk. XII, Ch. 1.

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² Cf. *Mhb*. *Śānti*, Ch. 59, 38.

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³ Early History of Bengal, p. 219.

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The true position becomes intelligible in the light of the *Arthaśāstra*. What Aśoka aimed at was to make known to the conquered states, as well as to neighbouring states through ambassadors or special messengers (dūtas) that the king had given up lobhavijaya and asuravijaya in which he had indulged in the early part of his rule, and had taken his stand at the pedestal of dharmavijaya. In other words, the emperor informed his subjects and the kings of other states that he would be satisfied with mere obeisance from them and he expected them at the same time to follow the śāstraic injunctions without recourse to any rebellion or war.¹ Any other meaning will have no legs to stand on. No wonder the Buddhist tradition has utilised this material for its own purpose when it mentions the conversion of Caṇḍāśoka to Dharmāśoka, furnishing the occasion for untenable theories. This then forms an unimpeachable evidence to demolish the theory that Aśoka was a Buddhist. For, this term dharmavijaya has been a convenient peg with scholars to hang the Buddhist theory on.

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¹ śāstrānugamaśastritam.

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*King consulted the council even on emergencies*

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That the king could not by himself pledge to anything relating to the state, even in extraordinary cases urging immediate attention, and that the decision of the council was binding on him is testified to by a remarkable statement of the Kauṭalīya. Whenever urgent and unexpected occasions arose for prompt action, the king summoned his council and placed the matter before them for final decision. He was to act on the considered advice of the best men in the council.²

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² Ar. Śās., Bk. I, ch. 15: yadbūyiṣṭhāḥ kāryasiddhikaram vā brūyuḥ tat kuryāt|

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*Unanimity, no majority opinion*

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Here the term bhūyiṣṭhaḥ as has been elsewhere said,³ does not connote majority opinion but refers to the mature opinion of the highly learned members, if we interpret the term in the light of the expression *buddhivṛddhāḥ* in the same chapter. This does not mean that the voice of the other members was not heard. On the other hand there is evidence to show that a frank discussion was allowed in the council and every one including the absentee members had his say. For the absentees had to send their views for discussion in the council.¹ But final decision rested with the council as a whole. In other words the ministers were consulted individually and then jointly.² It was the onerous task of the king as the president to convert the opposition to his side and thus act on the unanimous decision.

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³ Hindu Adm. Inst., p. 139, note.

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¹ anāsannaissaha patrasaṃpreṣaṇena mantrayet|

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² Cp. *Kāmandaka*, XI, 68.

The Aśokan Pariṣad

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That such emergent matters were also debated upon even in the provincial *pariṣads* of Aśoka is evident from more than one inscription.³

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³ R. E. VI, *Corpus*, p. 34; Dhauli and Jaugaḍa VI, *Corpus*, pp. 88 and 106.

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The texts of these Edicts throw a considerable light on the procedure of the council meetings. The term *nijhati* in the Edicts is interpreted in different ways: ‘meditation,’ ‘reconsideration,’ ‘amendment,’ ‘adjournment,’ and ‘appeal’. Hultzsch renders it as ‘amendment’. This seems to fit in with the first part of the statement which says⁴ that sometimes the king sent oral orders to the *mahāmātras*, and these were discussed and generally agreed upon in the council. It might be that disputes arose on the point resulting in amendments. But such amendments were to be committed to the king wherever he was. This means that full weight was not attached to the oral orders, though the latter was in practice. This practice became quite discredited by the time of the *Śukranītisāra* where the king issuing an oral order is regarded as a thief in law.¹

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⁴ yaṃ pi ch [ākichi mukhate ānapayāmi] [hakaṃ dāpakaṃ vā sāvakaṃ vā ye vā punā mahāmate hi atiyāke ālopite ho(t)i tā(yeth)ā(ye) vivāde nijhati vā saṃtaṃ palis(ā)ye anaṃtaliyena paṭi. . . .viye me savatā savaṃ kālaṃ|

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¹ II.293 (Oppert ed.).

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*anusaṃyānam*

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The tenure of office for the ministers is not exactly given in the *Arthaśāstra*. Still it prescribes transfer of officers.² The tenure of office seems to have been restricted to five years in certain cities³ and three years in certain other places.⁴ The latter term of office was applicable to the ministers at Takṣaśīla and Ujjayini. The special Edicts—so are called the Kaliṅga Inscriptions by the Epigraphists—reaffirm this principle of retirement and transfer. The technical term for this process of retirement and transfer is *anusaṃyānam*.⁵ In the light of the *Arthaśāstra* it would be a far cry to take the term as meaning administrative tour. As it often happened that the provincial ministry arrogated to itself too many powers, which led to risings of the citizens, as for instance in Takṣaśīla. It is reasonable to assume that no permanent council was aimed at, and new ministers were appointed ordinarily every three or five years, to quote V. A. Smith ‘designed to prevent the abuses apt to arise when officials remain too long in a particular locality.’¹

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² Bk. II, sec. 9.

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³ Dhauli R. E. I and R. E. III.

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⁴ Kaliṅga Edicts II.

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⁵ *J.B.O.R.S.*, V.36ff. Smith, *Asoka*, p. 164. According to Hultzsch, Mookerjee and other scholars, the term has reference only to periodical administrative tours and not transfer of officers.

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¹ See also Woolner, *Aśoka Text and Glossary*, Pt. II, p. 62 and Samaddar, *Glories of Magadha*, pp. 88-91.

Functions of the council

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What were, then, the functions assigned to the council? From the fact that the king sought its advice on the administration of the land including home and foreign policy, and acted on it, the main functions of the council were executive in character. Enjoying the confidence of the king, as it did, the council was largely responsible in shaping the policy of the government. Among others the following five points engaged its attention. They were (1) means of undertaking works including expedition into the enemy’s territory (karmaṇām ārambhopāyaḥ); (2) gathering of resources in men and material in relation to the internal and external policy of the kingdom (puruṣadravya-sampaṭ); (3) use of discrimination in undertakings with reference to place and time (deśakālavibhāgaḥ); (4) means of averting possible dangers and calamities arising from his own state and from that of the enemy (vinipātapratīkāraḥ); and (5) results arising from such works undertaken (kāryasiddhi).²

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² *Ar. Śās.*, Bk. I, ch. 15. Cf. Kāmandaka, XII.36-40.

Other functions

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After a free and full discussion of the means, resources, and results in regard to a particular work or works, the council came to one of the following four decisions.³ They resolved, first, to undertake new works in their own country (akṛtārambhā), secondly, to complete works which had been already begun in their own state (ārabdhānuṣṭāna), thirdly, to improve works already executed (anuṣṭitaviśeṣa) with an eye to their importance and necessity, and lastly, to effect changes and improvements affecting the services of the state comprising both the civil and military departments (niyogasampat). The above functions allotted to this institution show its importance and paramount necessity of the mature deliberation on which the whole administrative edifice was allowed to rest.

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³ *Ibid.*

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*The council not a mere advisory body*

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It is not altogether correct to take a narrow view of the functions attributed to the council. It has been contended that the deliberation was of an advisory nature and the minister was all powerful, but not the council of ministers.¹ These statements are untenable for various reasons. First, if the council was merely an advisory body, and if the final voice rested with the king, what is then the force of the statement that even in matters of urgency the council should be summoned and the decision of its best men be adopted?² Secondly, there is another prescription of the Kauṭalīya which says that “all kinds of administrative measures are to be preceded by deliberations in a well-formed council”.³ Thirdly, there is the interesting statement, namely, kingship is possible through assistance. One wheel is useless by itself. Hence the king must appoint councillors and act up to their advice.⁴ Fourthly, there is the statement which we have already quoted that government is dependent not only on the personality of the king but also on the help of his friends, the councillors. Fifthly, even in the matter of appointing superintendents and heads of departments, it was done with the approval of the ministry including the Purohita.¹ It is thus evident that the council enjoyed executive powers, and that the king did not generally go against its wishes. Thus neither the minister alone nor the king alone could act, but the king with the body of ministers did act.

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¹ See *Glories of Magadha*, pp. 92-97.

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² *Ar. Śās.*, Bk. I, ch. 15.

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³ *Ibid.* See also Bk. VIII, ch. 1.

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⁴ Bk. I, ch. 7.

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¹ Bk. I, ch. 10.

Sec. ii. The Paura-Jānapada

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That the state policy of the Mauryan empire was much influenced by the conduct and mode of the assemblies of the Paura and the Jānapada is evident from the *Arthaśāstra*. The *Arthaśāstra* distinguishes Jānapada and Durga² while the *Rāmāyaṇa* (roughly 500 B.C. to 200 B.C.) refers to the Jānapada and Nagara.³ The terms Nigama, Durga and Nagara denote one and the same territorial unit, and mean either the provincial Capital or the Headquarters of the empire. It transpires that these assemblies were a feature of both the provincial and the imperial Headquarters. Hence the commentator of the *Kāmasūtra* interprets *nāgarikāḥ*⁴ as *Pāṭaliputrikāḥ*. The term *Janapada* in the *Arthaśāstra*⁵ refers to the area covered by villages and towns of the whole kingdom, except perhaps the capital, as a distinction is made between the *Janapada* and the *Durga*.

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² Bk. I, ch. 1.

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³ ayodhyā, ch. 79, 12.

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⁴ Bk. II, ch. 5.

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⁵ Bk. II, ch. 1.

The Jānapada located in the capital

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That the *Jānapada* assembly hall was located at the capital is testified to us by the *Mṛcchakaṭikā*. The news of the deposition of the reigning king and the election of his brother to the throne were brought by a messenger to the *Jānapāda-Samavāya* or the assembly hall of the *Jānapada* institution.¹ Thus the term *Jānapāda-Samavāya* is significant as it shows in unmistakable terms an assembly of the whole of the *Janapada* having its headquarters at the Capital city and not a miscellaneous assemblage as some scholars would have it. True the materials are lacking in regard to a number of particulars as to the working of that body, viz., the method of election, system of voting, writ to the members, spokesman of the assembly, etc., which are all features of modern democracies. But it is misreading history to import modern ideas into ancient systems of democratic government. Nevertheless the *Kauṭalīya* throws helpful light even in these respects.

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¹ Act X.

Procedure

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The terms *buddhivṛddhāḥ*, *bhūyiṣṭāḥ*, *śrotriyaḥ* indicate that the best and wise men were always chosen to these representative bodies. These were returned unanimously. There was no system of voting, though some scholars would even extend the principle of voting. It may be granted, however, that there was a kind of voting in the meetings of the assembly, the voting even here ultimately reducing itself to unanimous resolutions. The term *patrasampreṣaṇa*,¹ used in connection with the absentee members of the *pariṣad* may well permit us to infer that some kind of writ was in use. Again whenever there was occasion for the mention of a spokesman (*mukhya*, *śreṣṭin*) it was mentioned.² Under these circumstances to characterise these assemblies as mere crowds of the inhabitants of the city and from the village parts is positively meaningless.

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¹ Bk. I, ch. 15.

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² See Mhb., XV, ch. 8-10, (Trans. by Dutt).

The Paura-Jānapada in Pāṭaliputra

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It is obvious that there were two assemblies in the capital with the designation the *Paura* and the *Jānapada*. Pāṭaliputra had a *Paura* association, and the members of the *Paura* can be identified with the city magistrates of Strabo.³ It is said that these city magistrates exercised municipal administration in addition to their other functions by resolving themselves into six committees of five members each. The *Pañcika* *Saṃghas* of Patañjali may be the equivalent for these committees of the Greek writers. The *Paura* attended among others to the industrial and commercial concerns of the capital, watched the interests of foreigners resident in the city, and were in charge of the census. They also looked after the health and sanitation, besides police and magisterial functions. In addition they were in charge of the buildings like the assembly halls, temples, resthouses and public parks.⁴

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³ Bk. XV, 50, 4-10, Meg.

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⁴ Ar. Śā., Bk. II, ch. 36.

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These were not all. The Negama coins¹ and the coins bearing the name of towns, for example, *Ujeniya*,² which were taken to be coins issued by the merchant guilds are possibly coins which the *Paura* got minted at the capital on behalf of the city. For the *Śreṇi* or the merchant guild was a sub-committee of the *Naigama* which is a synonym for the *Paura*.³ The *Arthaśāstra* shows that the *Jānapada* too had the coins struck at the royal mint.⁴ It is said that a king of small treasure would be a nuisance to the *Paura-Jānapada*.⁵ From the fact that these assemblies are frequently referred to in connection with taxation, it is reasonable to assume that these assemblies exercised some control over taxation. Any additional tax was to be sanctioned by them. Kauṭalya says that the king had to beg of the *Paura* and the *Jānapada* towards this end.⁶

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¹ Cunningham, *Coins of Ancient India*, pp. 63-65, Pl. III.

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² *A.S.R.*, Vol. XIV, p. 148.

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³ See Caṇḍeśvara *V. R.*, pp. 177, 180, Naigamāḥ Paurāḥ naigamaḥ-paurasamūha, quoted by Jayaswal, *Hindu Polity*, Pt. II, p. 77n. Cf. Nasik Cave Inscriptions *Ep. Ind.*, VIII, 82.

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⁴ suvarṇikaḥ paurajānapadānām rūpyasuvarṇamāveśanibhiḥ kārayet—Bk. II, ch. 14.

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⁵ *Ar. Śās.*, Bk. II, ch. 1.

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⁶ etena pradeśena rājā paurajānapadān bhikṣeta—Bk. V, ch. 2. Cp. Bk. XIII, ch. 5

Jānapada in Aśoka's Inscriptions

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A similar circumstance perhaps actuated *Aśoka* to employ *Rājukas* in such a manner as would win the affection and goodwill of the *Jānapada* assembly. In the Pillar Proclamations IV,⁷ the term *Jānapada* occurs in three places where it is said that the *Rājukas* were to discharge their duties so as to secure the goodwill and affection of the members of the *Jānapada* and grant them *anugrahas*.¹ The discontented among them were to be brought round. The officers were to conduct themselves in such a manner as the *Jānapada* would not get offended. Aśoka attached so much importance to the *Jānapada* that he discussed with them the ways and means of propagating *dharma* in the land.² It appears from the fact that the phrase *Paura-Jānapada* occurs together whenever there is occasion for its mention, that these two bodies severally and conjointly carried out the political functions devolved on them. That they had to attend to such functions daily is evident from the kings' time-table where the second portion of the day is devoted to attending to the business of the *Paura-Jānapada*.³

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⁷ *Corpus*, pp. 147-8, pp. 122-123.

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¹ kammāni pavatayevū janasa jānapadasā hitasukhaṃ upadahevū anugahinevu chā sukhīyana-dukhiyanaṃ jānisamti dhamma-yutena cha viyovadisanti janam jānapadam kimti hidatam cha pālatam cha... hevaṃ mamā lajūkā kaṭā jānapadasa hitasukhāye yena ete abhitā asvatha samtaṃ avimanā kammāni pavatayevūti|| Corpus, pp. 122-23.

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² R. E. VIII (Girnār): bāmhaṇasamaṇānaṃ dasaṇe cha dāne cha thairānaṃ dasaṇe cha hiraṃṇapaṭividhāno cha jānapadasa cha janasa daspanaṃ dhammānusastī cha dhamaparipucchā cha . . . . —Corpus, p. 14.

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³ dvitīye paurajānapadānāṃ kāryāṇi paśyet| —Ar. Śās. Bk. I, ch. 19. Cp. Mhb., Śānti, 40, 19.

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As in the Capital so also in the provincial Headquarters, the *Paura* and the *Jānapada* assemblies had important functions to perform. The tenure of the local ministry depended on its harmonious relations with these organisations. If the ministers abused their powers, the citizens who had apparently the moral sanction of these assemblies, rose in rebellion and continued the struggle until their grievances were redressed. In Takṣaśila this was the case both during the reigns of Bindusāra and Aśoka. Kumāras or princes were sent to rectify the wrongs perpetrated by the ministry. This so highly pleased the citizens who demonstrated that their loyalty to the emperor was unflinching.

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*The story of Tiṣyarakṣitā*

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These assemblies again were entrusted with responsible executive work. A story¹ goes that once Tiṣyarakṣitā, the queen of Aśoka, made overtures of love to Kunāla, the son of Aśoka by another wife. Kunāla’s righteous nature rebelled at the very idea. This drove Tiṣyarakṣitā to severe wrath and she resolved to punish him at the next available opportunity. Aśoka fell ill and Tiṣyarakṣitā attended on him carefully that the king promised to do her anything she wanted. Her request was that she should be at the helm of the empire for a week. It was agreed upon. The queen sent an order sealed, as if from the king, to the Paura-Jānapada at Takṣaśila to get Kunāla, the provincial governor of that city, blinded. The members of the assembly met and discussed the unpleasant duty which had fallen on their shoulders. They informed the prince of the royal orders, to which he readily consented. The assembly got him blinded. The rest of the story is not relevant to our purpose. The story may or may not be true. What we are concerned with here is the administrative detail thrown out by the story. The Paura-Jānapada enjoyed executive powers amounting to punishing even the provincial heads of the empire. It would be idle to deny the existence of such institutions or to underrate the nature of the onerous work which fell to their lot.

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¹ See author's article in the *Ind. His. Quarterly*, Vol. VI (1930), pp. 181-4, with N. N. Law's reply thereon.

Sec. iii. Departments of Taxation and Accounts

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The Mauryan state like any other Hindu state had for its aim the realisation of the *trivarga*—the trinity group of Dharma, Artha and Kāma. Of these the author of the *Arthaśāstra* attaches greater importance to the second, namely, Artha or wealth, for on this depended the realisation of Dharma and Kāma.

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artha eva pradhānaḥ arthamūlau dharmakāmau|

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This does not mean that Artha or wealth is superior even to Dharma. But it does mean that wealth is the means, nay the indispensable means, towards the realisation of the two ends, namely, Dharma and Kāma. This statement is conformable to another statement which says

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kośāpūrvāḥ sarvārambhāḥ¹

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¹ Bk. II, ch. 8.

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that every activity of the state was to be necessarily preceded by a well-formed treasure. The idea is further traced and it is remarked that with an insufficient treasury the king would be forced to resort to resources which would invoke popular discontent, revolt and revolution.²

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² alpakōśo hi rājā paurajānpadāneva grasate| —Bk. II.1. kṣiṇāḥ prakṛtayo lobham lubdhā yānti vīrāgatām| viraktā yāntyamitram vā bhartāram ghnanti vīrāgatām|

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In the absence of a sound treasury the consequences could be well imagined. There would be no proper exercise of daṇḍa, for neither the army nor the officials would be loyal.¹ This discussion of the pros and cons of a well-furnished, partially furnished, and non-furnished treasury, bears the test that Kauṭalya was more than a theorist. In short Kauṭalya seems to drive at the fact that a fully furnished treasury alone can ensure the successful working of the administration, home and foreign.cont

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¹ koṣābhāve dhruvaṃ daṇḍavināśaḥ

Sources of revenue

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What were, then, the direct sources which tended to swell the king's exchequer? The primary source constituted the different kinds of land-tax, such as sītā or the produce of crown lands,² and bhāga or share of revenue apparently from private owned lands.³ This was invariably the traditional one-sixth of the produce. Bhāga is itself termed in the chapter entitled koṣṭhāgārādhyakṣa, saḍbhāga.⁴ Megasthenes informs us that one-fourth went to the king's share, and mentions another tax which was one-fourth of the produce of the soil, which also the husbandman paid into the treasury. This seems to be entirely wrong. Professor Hopkins is right when he remarks "the fourth part evidently declared by Megasthenes to be the proportion exacted, contradicts the perpetual statement of native authorities, that the proportion on grain is one-sixth, and one-fourth only in emergencies."⁵ Normally and generally the king's share is one-sixth as testified to by the Arthaśāstra. Aśoka who collected a sixth share of the grain harvest made an exception in favour of the village of Lumbini by reducing it to a eighth share. The text of the inscriptions has the term aṭhabhāga. While Bühler took aṭha to mean artha,¹ others took it to mean aṣṭa.² According to Bühler’s interpretation the term aṭhabhāgīya means ‘partaking of riches’. We cannot follow this interpretation. ‘Partaking of riches’ is misleading. We are in the dark as to the ‘riches’ which Lumbini village contained and which the king made use of. Besides if Aśoka meant artha by the term aṭha he could not have added the suffix bhāga. This suffix bhāga itself implies a numerical connotation. Therefore aṭha cannot be artha but only aṣṭa. Aṣṭabhāga means ‘entitled to an eighth share’, as Fleet would have it, or ‘paying a eighth share’, as Thomas³ and Hultzsch⁴ would have it. The latter meaning is more appropriate in the light of the use of the term bhāga in the Kauṭalīya.⁵

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² Bk. II, ch. 15.

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³ Bk. I, ch. 13.

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⁴ Bk. II, ch. 1; cp. Manu, VIII, 304-5.

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⁵ J.A.O.S., XIII p. 88.

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¹ Ep. Ind. V, p. 5. See also Z.D.M.G., 68, pp. 721-22.

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² See, for example, Fleet J.R.A.S., 1908, pp. 479-80.

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³ J.R.A.S., 1914, pp. 391-2.

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⁴ Corpus, p. 165.

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⁵ Bk. II, ch. 24.

Other items of rural revenue

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Other items of income which came under the category of rural revenue are mentioned. Piṇḍakara was a fixed commuted tax paid by the village community from time to time. Senābhaktam was a kind of punitive tax imposed on the country parts whenever the army was marching through them. It is natural to suppose that this was in kind, such as, oils and rice. Bali is another kind of impost on the land coming down from early Vedic times⁶ and seems to have been an annual contribution to the central exchequer.¹ It is again different from ṣaḍbhāga which is a separate tax though Kullūkabhaṭṭa takes both of them as one and the same tax.² It is not a religious tax as suggested by Shāmā Śāstri.³ This is again mentioned in the Lumbini inscription of Aśoka where it is said that Aśoka caused that village free from the impost of bali⁴ in honour of his visit to the place, and as already mentioned, further reduced the traditional ṣaḍbhāga into aṣṭabhāga.

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⁶ R. V. X, 173.

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¹ Manu, 7.80.

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² See the commentary on verse 30 of the chapter viii., Manu.

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³ Cp. Raghu, I.18.

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⁴ ubali (skt. ud-bali) has the analogous form ucchulka in the Ar. Śās., Bk. II, ch. 21. See Thomas, J.R.A.S., 1909 pp. 466-67.

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luṃmini-gāme ubalike kaṭe aṭha bhāgiyccha —Corpus, p. 164.

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The term ‘ca’ meaning ‘and’ connecting bali with aṣṭabhāga in the inscriptions is an evidence to show that separate taxes were meant. From this it is evident that Aśoka accepted and followed the system of revenue collection and fiscal policy enunciated by his grandfather Candragupta.

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Next comes kara which is apparently the share of produce from fruit and flower-gardens.⁵ Shāmā Śāstri’s interpretation as ‘contribution by subdued princes’ does not fit in at all. For, it must be remembered that it finds a place in the group of taxes arising from the rāṣṭra, literally, country parts.

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⁵ Gaṇpati Śāstri Ed., Vol. I, p. 230.

Income from trade and commerce

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Another source of revenue, next only in importance to the taxes connected with the land, is trade and commerce. The Kauṭalīyan state recognised the value of this unfailing source of revenue and hence endeavoured its best to encourage trade and commerce.¹ What we understand to-day by the nationalisation of industries was, to a great extent, realised in the Mauryan epoch. The state undertook manufactures and industries. State manufactories were established. These were in charge of the Superintendent of Commerce.² But private individual efforts and co-operative activities of guilds were not interfered with. Discrimination was used in the imposition of taxes on commerce. Foreign merchants were allowed a good deal of freedom. Illicit transactions (*vyavahāra*), misappropriation (*upabhoga*)³ and defalcation (*apahāra*) were severely dealt with. To this list of punishable offences were added the offence of tampering with weights and measures⁴ and offering forbidden and bad articles for sale in the market.⁵

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¹ pracārasamardhiḥ—II.8; paṇyabāhulyam—(*Ibid.*).

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² Bk. II, ch. 16.

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³ Bk. II, ch. 8.

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⁴ Bk. II, ch. 19.

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⁵ Bk. II, ch. 21.

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The income under this head of trade and commerce included tolls which varied according as the articles were necessaries or luxuries—;⁶ *dvāradeya* (literally, the gate dues), road-cess probably collected by the *antapāla*⁷ and profits earned from weaving and spinning. This last was pursued by women of different castes and age for both, time and piece, wages.⁸ Under this head came also incomes from ocean, and river, traffic. Fishermen generally paid one-sixth of the value of their haul. Customs duties were levied on ships touching the port towns. Income also came from coastal traffic.¹ Ferry dues (*taradeya*), tax on markets (*paṭṭanam*),² fee from licences of different kinds of passports, tax from the guilds of the artisan classes (*kāruśilpigaṇaḥ*), monopoly of income from salt and other commodities, tended to swell the revenues of the State from commerce. Special mention may be made here of the encouragement given by the State for exports of indigenous goods.³

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⁶ *Ibid.*

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⁷ Bk. II, ch. 21 and 22.

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⁸ Bk. II, ch. 23.

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¹ Bk. II, ch. 28.

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² Bk. II, ch. 34.

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³ See Kauṭilya, p. 200.

Other items of income

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The other category of income to the state comprising of those items arising from the State-owned properties like forests,⁴ wastelands including the public pasturage,⁵ land and ocean mines,⁶ treasure finds, the mintage,⁷ unclaimed properties, forced labour (*viṣṭi*), and fines of different descriptions for transgression and trespass of law. Added to these were the incomes collected by the excise department (*surādhyakṣa*),⁸ the department of gambling (*dyūta*)⁹ which was centralised lest the evil should spread widely, from the institution of prostitutes (*veśya*),¹ the department of slaughter-house,² and other miscellaneous taxes collected from religious and charitable endowments, heads of cattle, building sites (*vāstuka*), spoils of war, tributes, voluntary contributions and other several minor dues like *utsaṅga*, *pārśva*, for which there was no absolute and fixed rate.³ In cases of emergency extraordinary taxes and enhanced exactions (*praṇaya*) were collected.⁴ The resources of the rich were primarily but carefully tapped.⁵ Normally the State kept in stock half of the grain collections, to meet unforeseen circumstances⁶ like the setting of famine.

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⁴ Bk. II, ch. 17.

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⁵ Bk. II, ch. 29. Rock Edict XI refers to the superintendent of pastures. The term *vachamhi* in R. E. VI is *vraja* of the *Arthaśāstra* (II.6), meaning a herd of cattle and other animals. This *vraja* is said to have been inspected by Aśoka. If we consider the great attention paid to the preservation and upkeep of cattle in the *Kauṭalīya* as indispensable for agriculture, Aśoka’s interest in livestock only shows how the king interested himself in the material welfare of his people as in their moral welfare.

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⁶ Bk. II, ch. 12.

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⁷ Bk. II, ch. 12.

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⁸ Bk. II, ch. 25.

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⁹ Bk. III, ch. 20.

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¹ Bk. II, ch. 27.

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² Bk. II, ch. 26.

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³ See Hindu Ad. In., pp. 176, 177, 179, 180.

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⁴ Bk. IV, ch. 2.

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⁵ karśanam vamanam vā kuryāt|—Bk. II, ch. 1.

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⁶ tato ardham rakṣet āpadartham jānapadānām|| . Cp. Ind. Ant., 1896, p. 261.

Principles of taxation

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Remark has been elsewhere made that the theories of early writers like Maine who called the Hindu states ‘tax-collecting institutions’ have little justification at any rate in regard to the Mauryan times.⁷ Or in other words let us examine the principles under which taxes were imposed and expended. Kautalya is a strong advocate of a gradual system of taxation. Says he: “A king should endeavour to gather the revenue from his subjects in the same way as the fruits of a garden are gathered as often as they become ripe. Just as the gardener would abandon the unripe fruits lest their source should be disturbed, so that the State should abandon the unripe sources of the kingdom lest they should cause anger to the people.¹ Grant of immunities from taxes and escheat was another feature of the Kauṭalīyan system. This was always shown in the case of the deserving—the needy cultivators and the śrotriyas, the latter being wedded to the promotion of the public good of the country as the custodian of the education of the people in addition to other public services according to the belief of those days. Misbehaviour on the part of the tax-collecting officials was anticipated by a statesman of the type of Kauṭalya. Hence proper safeguards were taken to keep a check on these revenue officials who would collect either twice the levied tax or more than what was due, by unduly harassing the subjects at large. To prevent such corruption and extortion special Intelligence officers were appointed, and it was their duty to see that the regulations of the State were properly carried out. Any infringement was reported and severely dealt with.² Taxes were so collected that the people did not feel them to be a strain on their purse. In the light of these healthy principles there is least justification to call the Kauṭalīyan recommendations as in any way immoral or even unmoral.

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⁷ Hindu Ad. Ind. p. 190.

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¹ Bk. V, ch. 2.

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² Bk. IV, ch. 9.

Public expenditure

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The vastness of the empire and the many-sided activities in which the Mauryan state displayed itself chiefly from the point of view of the yoga-kṣema of the citizens involved a costly machinery and consequently heavy expenditure. Public expenditure depended primarily on the various functions which the State imposed on itself. The functions of the Mauryan State were political, economic, social, religious, and sociological. One of its chief political functions was to afford proper defence from internal dangers through an elaborate police system, and external dangers through the organization of the army and navy. In this direction the State built fortresses on the frontiers of the empire and garrisoned them under the control of the officers known as *antapālas*. There are the *antamahāmātras* mentioned in the Edicts of Aśoka.¹ In the interior the rural divisions of the *sthānīya*, *droṇamukha*, *kharvāṭika* and *saṃgrahaṇa* were primarily headquarters though the officials in charge of those places there were entrusted with various other duties.² In addition to these arrangements in the frontiers and the rural parts, the central administration maintained a large army and navy if we are to believe the Greek accounts. A fragment speaks of the Maurya army as consisting of six-hundred thousand footmen, thirty thousand cavalry-soldiers and thirty-six thousand elephant-men and twenty-four thousand chariot-men. The same source testifies to the fact that the naval force was equally elaborate. These are corroborated by the *Kauṭalīya*. Under the category of political functions mention must be made of the civil side of the administration and its establishment though it must be borne in mind that the Mauryan State did not draw any line of demarcation between the military and civil establishments.

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¹ See Delhi-Topra Pillar, *Corpus*, pp. 119-120.

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² *Ar. Sās.*, Bk. III, ch. 1.

The civil list

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The civil list which includes the establishment of royal household, the religious establishments, pay and pension of other officials including the menial services, is a long one involving again heavy items of expenditure.

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The following is the civil list as found in the Kauṭalīya¹:

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¹ Bk. V, ch. 3.

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Allowances for the *ṛtvik*, *guru*, minister, *purohita*, *senāpati*, crown-prince, king's mother, and queen consisted of 48,000 *paṇas* each.

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The chamberlain, controller of the household, *praśāstṛ*, revenue officer, and *sannidhātṛ* each got 24,000 *paṇas*.

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The other sons of the king, nurse, *nāyaka*, superintendents of the city, judge, superintendent of manufactories, members of the ministry, superintendent of country parts, and boundary guards were paid 12,000 *paṇas* each.

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The leaders of the military corporations, of elephantmen, cavalry and chariots, each got 8,000 *paṇas*.

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The captains of infantry, cavalry, chariots, and forest-guards were paid 4,000 *paṇas*.

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The chariot-driver, physician, horse-trainer, carpenter, trainer of other animals, each was allowed 2,000 *paṇas*.

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The astrologer, *purāṇa* reader, bards, assistants of the *Purohita*, and all superintendents of other departments were paid 1,000 *paṇas* each.

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The pay of the soldiers, accountants, and clerks was 500 *paṇas* each. While the musicians got 250 *paṇas*, artisans 120, the menials were paid each 60 *paṇas*.

Other items of expenditure

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In addition to this regular establishment the following were other items of expenditure incurred now and then by the state. Officers on special duty were paid 1,000 *paṇas*, Intelligence officials 500 *paṇas*, while travelling allowances were calculated according to distance. Honoraria for the learned ranged from 500 to 1,000 *paṇas*. Whether the above allowances were annual or monthly has been raised by N. N. Law in a note to the *Indian Historical Quarterly*.¹ On the strength of two significant statements in the *Arthaśāstra*, viz., that the pay was so fixed that the officials were above wants² and that 60 *paṇas* could be substituted only for 1 *ādhaka* or 32 seers of the staple food gram³ it is argued that the wages must have been monthly and not yearly. As there is no statement in the text to warrant that it is an yearly allowance, it is reasonable to assume the allowances to have been monthly.

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¹ Vol. V, No. 4.

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² Bk. V, ch. 3.

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³ Bk. V, ch. 3; Bk. II, ch. 19.

Productive expenditure

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The economic purposes for which the State expended lavishly were many and varied. Some of these were industrial and manufacturing establishments, such as factories, manufactories, exploitation of the forests, mines, and treasure troves, construction of big irrigation works, and aid to co-operative irrigation schemes, construction of dams and embankments, help to the new settlements of villages, grants and loans to agricultural classes, regulation of trade and commerce, and regulation of banking and currency etc. In fine the State aimed at the nationalisation of industries including that of agriculture. Need it be said that the investments under these heads were heavy and even abnormal?

Poor relief

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The social functions came in for a large item of the expenditure. Public poor relief was deemed as one of the functions of the State. The State undertook to protect the aged, the starving, and the disabled poor. It also helped otherwise poor people who deserved consideration at its hands like the *śrotriyas* and the ascetics. It was again the patron of the Brahman and the *Śramaṇa*.¹ It guarded the interests of the orphan and the widow. Relief of distress was also regarded as one of the kingly duties. The state anticipated dangers, providential and otherwise, like famines and epidemics, and made provision for such emergent purposes by keeping in reserve half of the total revenues collected possibly both in kind and cash. Whenever the unexpected happened, relief came by advances from the storehouse.

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¹ See *Meg. Fg.* Rock Edicts IV and XI.

Works of public utility

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Other works of public utility consisted in constructing lakes and other reservoirs of water and laying out roads well furnished with medicinal herbs, plants, and trees.² The Sudarśana Lake under Candragupta and the Grand Trunk Road leading to Pāṭaliputra are evidences.

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² See *Aśoka's Inscriptions, Corpus*, pp. 3-4.

Some more items of expenditure

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Closely connected with these are the sociological functions which entailed also an appreciable expenditure. Under this category mention may be made of educational grants and educational pensions. In the *Arthaśāstra* while the *śrotriyas* were teachers of the sacred branches of learning, the *ācāryas*, *vidyāvantas*, *vaktāraḥ*, and *prayoktāraḥ* were the other teachers imparting instruction in scientific and technical arts including practical training. Students including those from the artistocratic classes flocked to the cottages of these teachers which were the seats of learning. There was no fixed salary paid to them. But generally the state endowed them with gifts of lands tax-free called *brahmadeya*, and sometimes with *agrahāras* with the sole right of enjoyment. Occasional gifts of money were not uncommon. Teachers who were in charge of secular branches of learning got pensions ranging from 500 to 1000 *paṇas* each according to his worth.¹

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¹ āryayuktārohakamaṇavakāśailakhanakāssarvopasthāyina ācāryā vidyāvantaśca pūjāvetanāni yathārham labheran pañcaśatāvaram sahasraparam|—Ar. Śās., Bk. V, ch. 3.

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The state extended its hospitality in different other ways the object being the *lokayātrā* of the world. Provision was made to the families wherein the earning member had given up his life in war for the sake of the country. To avert distress and suffering, hospitals for man and beast were founded throughout the empire. The State administered to the general health of the community and its moral progress.

The Religious Establishment

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This leads us on to examine the vast expenditure on the religious establishment of the State. Reference has already been made to the salary of the purohita, ṛtvik, guru, the assistants of the purohita, and the astrologer according to the civil list. In those days people had strong belief that the performance of sacrifices, rites, and ceremonials could enable them to avert calamities or to achieve desired results. Besides, no fine distinction was made between secular and religious duties. Both were regarded as complementary to each other. The śrotriya was the recipient of all honours at the hands of the king. So also the siddhas and tāpasas. Sannyāsins as a class were looked upon with regard and esteem. Toleration was the keynote of the administration, whatever be the king's personal religion. Religious sects including those of the heterodox found favour with the State. Thus the activity of the State was many-sided and hence incurred great expenditure.

Department of Accounts

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The total income of the Mauryan State was large and the expenditure was equally enormous. This income and expenditure then necessitated an elaborate machinery of administration for receipt and audit. At the apex of this department were the Sannidhātā or the Finance Minister and Samāhartā or the Collector-General. The Samāhartā was the supreme controlling agency of the fortresses, mines, agricultural works, forests, roads and cattle. One of his duties was to look to the proper classification of the villages for the purpose of revenue collection.¹ The Sannidhātā on the other hand, was a sort of Receiving Officer whose duty it was to see that the revenues were properly received and the same kept in safe custody.² He wielded equally other onerous duties. He kept custody of precious stones, metals and coins as well as grains in charge of Koṣṭhāgārādhyakṣa, forest produce sent in by the Kupyādhyakṣa and other articles received in kind. We need not be detained by his other functions, among which figures his control over the buildings in respect of the armoury, the prison house, and courts of justice. A review of the duties pertaining to his office as outlined in the *Kauṭaliya* shows that he was in charge of both the state-treasury and the store-house.

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¹ For details see *Hindu Ad. In.*, p. 201-ff.

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² Bk. II, ch. 5.

The Treasury

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To the treasury of the Mauryas came pearls from the Pāṇḍya and Kerala States, from Persia and the Himālaya regions, gems of varied value from the Vindhya and the Malaya mountains, diamonds from Kaliṅga, Kośala and Benares and coral from the Isle of the Yavanas.³ To the capital came also varieties of sandal, perfumes of all sorts, different kinds of skins from the Himālayan forests and of woollen blankets and other fabrics including silks and fibres. These demonstrate the richness of the treasury under the Mauryas. The store-house was equally rich in grains of different kinds, varieties of oil, sugar, pungents, salts and other necessaries of life. Both the treasury and the storehouse maintained records of income and expenditure running over a hundred years.¹ The office of the Sannidhātā was again engaged in preparing budgets and presenting the same. The accounts were systematically maintained under three heads: opening balance (*vartamāna*), balance on hand (*paryuṣita*) and windfalls (*anyajāta*).²

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³ Bk. II, ch. 11.

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¹ Bk. II, ch. 5.

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² Bk. II, ch. 6. The terms may also mean 'current,' 'arrears' and 'miscellaneous'.

How accounts were kept

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The account-books were to be submitted each year at the commencement of the month of Śrāvaṇa in sealed covers for auditing and approval.³ Wrong entries and defalcations were severely dealt with.⁴ To prevent bribery and corruption among the revenue officials Kauṭalya introduced the system of periodical transfers of the State officials from one place to another.⁵ Aśoka too followed the same line and had his officers transferred in some cases every three years and in other cases every five years.⁶ It may be noted in passing that certain offices like those in charge of the palace, fortress and country parts were exceptions to this general rule.⁷ The official year was reckoned as 354 days and nights. The budget session was towards the close of the month Āṣāḍha or roughly the middle of July.⁸

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³ Bk. II, ch. 7.

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⁴ *Ibid.*, also ch. 8. *Note* Kauṭalya refers to forty forms of embezzlement by Government servants. See *Hindu Ad. Ins.*, pp. 208-10.

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⁵ *Vikṣepa*, Bk. V, ch. 3.

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⁶ Inscriptions at Dhauli and Jaugaḍa.

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⁷ Bk. V, ch 3

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⁸ triśataṃ caturpañcāśaccāhōrātrāṇāṃ karma saṃvatsaraḥ| tamāṣāḍhiparyayasānamūnaṃ pūrṇaṃ vā dadyāt|—Bk. II, ch. 7.

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The *akṣapaṭala* of Kauṭalya is not only the Accounts Office but also a general record room.¹ The assumption is that while the current accounts were maintained in the Department of Accounts, past records were kept in custody in the Record office which was under the supervising control of the Accounts department. Here were preserved, in addition to the above records, title deeds of the immovable properties, documents concerning royal grants, copies of ultimatum issued to neighbouring kings, and of treaties with other states, records generally relating to the civil list and the military administration of the land.²

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¹ Monahan, *Early History of Bengal*, p. 45.

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² Bk. II, ch. 7. For different kinds of official documents see Bk. II, ch. 10.

Gaṇanāyam

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The same was also the case in the administration of Aśoka as is evident from a significant expression in the Edicts (R. E. III)—the *Gaṇanāyam* which simply means the Department of Accounts referred to in the *Arthaśāstra*.³ We shall quote here the whole of the Edict as it bears relation to the topic in question.

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