Chandragupta Maurya and His Times c10.34

c10.34

**Records.** Written records (*Nibandhas*) were prepared, counting villages of different descriptions such as (1) Revenue-free (*parihāraka*); (2) Contributing military service in lieu of taxes (*āyudhīyaṁ daṇḍakaradāyakaṁ grāmāgram*); or (3) Contributing regularly as tax assessed (*pratikaraḥ pratiniyataḥ karaḥ*) prescribed quantities of *dhānya* (grain or crops); number of animals of different kinds, whether beasts of burden, or those yielding milk or wool (*vāhadoha-lomādi-upakartṝn paśūn iti paśukaraḥ*); assessed quantities of precious metals (*hiraṇya*), such as gold, silver, or copper, for purposes of coinage (*kośapraveśya*); of raw materials (*kupya*); and of labour (*vishṭi karmakarapurushāḥ*) [II. 35].