The Military System of the Marathas, with a Brief Account of Their Maritime Activities c9.15

c9.15

The official duties of the *Sabnis* and the *Karkhannis* have been enumerated in a memorandum drawn up in the first year of the Coronation era. The *Sabnis* was in charge of accounts, and he was to put his signature on every order under the *Karkhannis’s* seal. All orders involving expenditure were issued by the *Sabnis*, but they were not valid without the signature of the *Havaldar* and the sign of approval of the *Karkhannis*. The daily accounts of the two departments were drawn up under the joint supervision of the two officers, but while the cash was indicated on the account by the Sabnis, the Havaldar had to put his seal and the Karkhannis his sign of approval on the papers. The muster-roll of the garrison was taken by the Sabnis while the Karkhannis’s department verified it. Similarly, the distribution of the stores was made by the Karkhannis but in the presence of a clerk of the Sabnis’s staff. The Sabnis had to explain all accounts to the superior audit officers, but the Karkhannis had to be present on the occasion to help his colleague.¹ We need not go into further details of this arrangement. From what we have seen it is sufficiently clear that while co-operating with one another in their official duties the three officers were at the same time serving as effective checks on each other. Even in his official correspondence the Havaldar had to take his colleagues into his confidence, for the letters were drafted and written by the Sabnis, and they could not be despatched until they had been entered in the daily ledger by the Karkhannis.