Hindu Polity: A Constitutional History of India in Hindu Times c36.35

c36.35

(9) Bhāgadugha (the collector of revenue). In later times he is called Samāhartṛi (e.g. in the Artha-Sāstra). The expression literally means 'milcher of the share' (of the king one-sixth, etc.). This shows that the amount of taxation had already become fixed.