War in Ancient India c8.26

c8.26

If we turn to the pages of the *Arthaśāstra* of Kauṭalya and also to the records of Greek travellers, we find the Mauryan public finance anticipated much of the modern principles regulating revenues and expenditure. What Shirras gives in his *Science of Public Finance* is found in the Mauryan system. In this classification which is primary and secondary, defence takes the first place under the primary heads. Army, navy and transport were the important items of military expenditure. In the *Arthaśāstra*, we find details of the pay of the army from the ordinary soldier to the commander-in-chief. (Bk. V. 3).