History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.326.2

v4.c62.326.2

The gopa has not only to register the total number of the inhabitants of all varṇas in the houses that pay taxes and that are exempt in the villages, but also to keep a register of the number of cultivators, cowherds, merchants, artisans, labourers, slaves, biped and quadruped animals, of the amount of money, free labour, tolls and fines that are recovered, and the number of women, men, young and old persons, and the extent of their actions, occupations, usages, expenditures. The *sthānika* (in charge of each of the four districts) should look after his charge in the same way. The superintendent of records and accounts (akṣapaṭalādhyakṣa) should have the account office constructed with its door facing the north or the east, with rooms (for the clerks) set apart and with shelves 'of account books well-arranged (II. 7). This officer had to enter numerous matters in the accounts, recover the king's dues from the sureties of servants, to check enbezzlement and to recover fines for loss due to neglect or fraud. The account year ended with the full moon of *Āṣāḍha*, the year being of 354 days and the salary for an intercalary month being separately paid. Among the duties of the Superintendent of records and accounts was the important one of noting in his register the dharma, method of judicial procedure and the usages of countries, villages, castes, families and corporations (deśagrāmajāti-kulasaṅghātānām dharma-vyavahāra-caritra-saṁsthānam ...........