The Mauryan Polity c8.s3.t14: Department of Accounts

The Mauryan Polity c8.s3.t14

Language: English

Department of Accounts

c8.s3.t14.1

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.

c8.s3.t14.2

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

c8.s3.t14.3

² Bk. II, ch. 5.

Linked texts (1)

Kauṭilīya Arthaśāstra — Kauṭilya, Sanskrit