History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.326.3

v4.c62.326.3

nibandha-pustakasthaṁ kārayet). In II. 8 Kauṭilya specifies forty modes of embezzlement by Government servants (to which a reference is made in the Daśakumāracarita VIII). In II. 9 he employs the picturesque figure that it is not possible to know exactly how officers appointed to the several businesses of the State extract wealth, just as fish always dwelling in water cannot be observed when they drink water. The superintendent of treasury (II. 11) shall in the presence of qualified persons receives into the treasury gems, pearls, articles of great or small value and forest produce (like sandal wood, *agaru* etc.). The superintendent of mines and of government manufactories (II. 12) must be proficient in the science of metals, mercury, liquids that ooze from the holes, caves and sides of mountains and hills. Under him are officers called *lohādhyakṣa* (who carries on the manufacture of vessels of copper and other metals), a *lakṣaṇādhyakṣa* (a superintendent of mint, who manufactures silver and copper coins for the State), a *rūpadarśaka* 184a (examiner of coins, who regulates the dealings with paṇas as a medium of exchange among the people and for stocking in the treasury), *khanyadhyakṣa* (who attends to conches, diamonds, pearls, coral and trade in them), a lavaṇādhyakṣa (superintendent of salt).