Theory of Government in Ancient India (Post-Vedic) c8.s4.48

c8.s4.48

sovereigns, together with the treaties and ultimatums which determined them. Corporations or guilds were dealt with by a different section. So, too, provinces, villages, and families, whose customs, professions, and transactions were duly noted. Gems, precious stones, and other such things were registered with meticulous care—"the rate of their price, the rate of their barter, the counterweights used in weighing them, their number, their weight, and their cubical measure." But the most complicated of all branches of accounts was that relating to government factories. "The description of the work carried on, and of the results realised, in several manufactories: the amount of profit, loss, expenditure, delayed earnings, the amount of vyaji (premia in kind or cash) realised,—the status of government agency employed, the amount of wages paid, the number of free labourers engaged pertaining to the investment of capital of any work,"—all must be accurately given.