(7) When an animal is entangled in a quagmire or precipice or dies of disease or of old age, or drowned in water: or when it is killed by the fall of a tree or of river bank, or is beaten to death with a staff or stone, or is struck by lightening (isdna), or is devoured by a tiger or bitten by a cobra, or is carried off by a crocodile, or is involved in the midst of a forest fire, it is termed as "irrecoverably lost."
Cowherds shall endeavour to keep them away from such dangers.
Whoever hurts or causes another to hurt, or steals or causes another to steal a cow, should be slain.
When a person substitutes an animal (rupa) bearing the royal brand mark for a private one, he shall be punished with the first amercement.
When a person recovers a local cattle from thieves, he shall receive the promised reward (panitam rupam); and when a man rescues a foreign cattle (from thieves), he shall receive half its value.
Cowherds shall apply remedies to calves or aged cows or Kautilya's Arthashastra cows suffering from diseases.
They shall graze the herds in forests which are severally allotted as pasture grounds for various seasons and from which thieves, tigers and other molesting beasts are driven away by hunters aided by their hounds.
With a view to scare out snakes and tigers and as a definite means of knowing the whereabouts of herds, sounding bells shall be attached to (the neck of) timid cattle.
Cowherds shall allow their cattle to enter into such rivers or lakes as are of equal depth all round, broad, and free from mire and crocodiles, and shall protect them from dangers under such circumstances.
Whenever an animal is caught hold of by a thief, a tiger, a snake, or a crocodile, or when it is too infirm owing to age or disease, they shall make a report of it; otherwise they shall be compelled to make good the loss.
When an animal dies a natural death, they shall surrender the skin with the brand mark, if it is a cow or a buffalo; the skin together with the ear (karnalakshanam) if it is a goat or sheep; the tail with the skin containing the brand mark, if it is an ass or a camel; the skin, if it is a young one; besides the above, (they shall also restore) the fat (vasti), bile, marrow (sndyu), teeth, hoofs, horns, and bones.
They (the cowherds) may sell either fresh flesh or dried flesh.
They shall give buttermilk as drink to dogs and hogs, and reserve a little (buttermilk) in a bronze vessel to prepare their own dish: they may also make use of coagulated milk or cheese (kildta) to render their oilcakes relishing (ghdnapinydka-kledartha).
Kautilya's Arthashastra He who sells his cow (from among the herds) shall pay (to the king)!4th rupa (value of the cow).
During the rainy, autumnal, and the first part of winter (hemanta) seasons, they shall milk the cattle both the times (morning and evening); and during the latter part of winter and the whole of the spring and summer seasons, they shall milk only once (i.e., only in the morning). The cowherd who milks a cow a second time during these seasons shall have his thumb cut off.
If he allows the time of milking to lapse, he shall forfeit the profit thereof (i.e., the milk).
The same rule shall hold good in case of negligence of the opportune moment for putting a string through the nose of a bull and other animals, and for taming or training them to the yoke.
One drona of a cow's milk will, when churned, yield one prastha of butter; the same quantity of a buffalo's milk will yield l/7th prastha more; and the same quantity of milk of goats and sheep will produce Vi prastha more.
In all kinds of milk, the exact quantity of butter shall be ascertained by churning; for increase in the supply of milk and butter depends on the nature of the soil and the quantity and quality of fodder and water.
When a person causes a bull attached to a herd to fight with another bull, he shall be punished with the first amercement; when a bull is injured (under such circumstances), he shall be punished with the highest amercement.
Cattle shall be grouped in herds of ten each of similar colour, while they are being grazed.
Kautilya's Arthashastra According to the protective strength of the cowherds the capacity of the cattle to go far and wide to graze, cowherds shall take their cattle either far or near.
Once in six months, sheep and other animals shall be shorn of their wool.
The same rules shall apply to herds of horses, asses, camels, and hogs.
For bulls which are provided with nose-rings, and which equal horses in speed and in carrying loads, half a bhdra of meadow grass (yavasa), twice the above quantity of ordinary grass (trina), one tula (100 palas) of oil cakes, 10 ddhakas of bran, 5 palas of salt (mukhalavanam), one kudumba of oil for rubbing over the nose (nasya), 1 prastha of drink (pdna), one tula of flesh, 1 ddhaka of curis, 1 drona of barley or of cooked mdsha (Phraseolus Radiatus), 1 drona of milk; or half an ddhaka of surd (liquor), 1 prastha of oil or ghi (sneha) 10 palas of sugar or jaggery, 1 pala of the fruit of sringibera (ginger) may be substituted for milk (pratipdna).
The same commodities less by one quarter each will form the diet for mules, cows, and asses; twice the quantity of the above things for buffaloes and camels.
Draught oxen and cows, supplying milk (payah), shall be provided with subsistence in proportion to the duration of time the oxen are kept at work, and the quantity of milk which the cows supply.
All cattle shall be supplied with abundance of fodder and water.
Kautilya's Arthashastra Thus the manner of rearing herds of cattle has been dealt with.
A herd of 100 heads of asses and mules shall contain 5 male animals; that of goats and sheep ten; and a herd of ten heads of either cows or buffaloes shall contain four male animals.
[Thus ends Chapter XXIX, "The Superintendent of Cows" in Book II, "The Duties of Government Superintendents" of the Arthasdstra of Kautilya. End of the fiftieth chapter from the beginning.]
CHAPTER XXX. THE SUPERINTENDENT OF HORSES.
THE Superintendent of Horses shall register the breed, age, colour, marks, group or classes, and the native place of horses, and classify as (1) those that are kept in sale-house for sale (panydgdrikam), (2) those that are recently purchased (krayopdgatam), (3) those that have been captured in wars (dhavalabdham), (4) those that are of local breed (djdtam), (5) those that are sent thither for help (sdhdyyakdgatam), (6) those that are mortgaged (panasthitam), and (7) those that are temporarily kept in stables (ydvatkdlikam).
He shall make a report (to the king) of such animals as are inauspicious, crippled, or diseased.
Every horseman shall know how to make an economic use of whatever he has received from the king's treasury and storehouse.
The superintendent shall have a stable constructed as spacious as required by the number of horses to be kept therein twice as broad as the length of a horse, with four doors facing the four quarters, with its central floor suited for the rolling of horses, with Kautilya's Arthashastra projected front provided with wooden seats at the entrance, and containing monkeys, peacocks, red spotted deer (prishata), mangoose, partridges (chakora), parrots, and maina birds (sdrika); the room for every horse shall be four times as broad or long as the length of a horse, with its central floor paved with smoothened wooden planks, with separate compartments for fodder (khddanakoshthakam), with passages for the removal of urine and dung, and with a door facing either the north or the east. The distinction of quarters (digvibhdga) may be made as a matter of fact or relatively to the situation of the building.
Steeds, stallions and colts shall be separately kept.
A steed that has just given birth to a colt shall be provided for the first three days with a drink of 1 prastha of clarified butter; afterwards it shall be fed with a prastha of flour (saktu) and made to drink oil mixed with medicine for ten nights; after that time, it shall have cooked grains, meadow grass, and other things suited to the season of the day.
A colt, ten days old, shall be given a kudumba of flour mixed with '/4th kudumba of clarified butter, and 1 prastha of milk till it becomes six months old; then the above rations shall be increased half as much during each succeeding month, with the addition of 1 prastha of barley till it becomes three years old, then one drona of barley till it grows four years old; at the age of four or five, it attains its full development and becomes serviceable.
The face (mukha) of the best horse measures 32 angulas; its length is 5 times its face; its shank is 20 angulas; and its height is 4 times its shank.
Horses of medium and lower sizes fall short of the above measurement by two and three angulas respectively.
Kautilya's Arthashastra The circumference (parindha) of the best horse measures 100 angulas, and horses of medium and lower sizes fall short of the above measurement by five parts (panchabhdgdvaram).
For the best horse (the diet shall be) 2 dronas of any one of the grains, rice (sdli, vrihi,) barley, panic seeds (priyangu) soaked or cooked, cooked mudga (Phraseolus Munga) or mdsha (Phraseolus Radiatus); one prastha of oil, 5 palas of salt, 50 palas of flesh, 1 ddhaka of broth (rasa) or 2 ddhakas of curd, 5 palas of sugar (kshdra), to make their diet relishing, 1 prastha of surd, liquor, or 2 prasthas of milk.
The same quantity of drink shall be specially given to those horses which are tired of long journey or of carrying loads.
One, prastha of oil for giving enema (anuvdsana), 1 kudumba of oil for rubbing over the nose, 1,000 palas of meadow grass, twice as much of ordinary grass (trina); and hay-stalk or grass shall be spread over an area of 6 aratnis.
The same quantity of rations less by one-quarter for horses of medium and lower size.
A draught horse or stallion of medium size shall be given the same quantity as the best horse; and similar horses of lower size shall receive the same quantity as a horse of medium size.
Steeds and pdrasamas shall have one quarter less of rations.
Half of the rations given to steeds shall be given to colts. Thus is the distribution of ration dealt with. Those who cook the food of horses, grooms, and veterinary Kautilya's Arthashastra surgeons shall have a share in the rations (pratisvddabhajah).
Stallions which are incapacitated owing to old age, disease or hardships of war, and, being therefore rendered unfit for use in war live only to consume food shall in the interests of citizens and country people be allowed to cross steeds.
The breed of Kdmbhoja, Sindhu, Aratta, and Vandyu countries are the best; those of Bdhlika, Pdpeya, Sauvira, and Taitala, are of middle quality; and the rest ordinary (avardh).
These three sorts may be trained either for war or for riding according as they are furious (tikshna), mild (bhadra), or stupid or slow (manda).
The regular training of a horse is its preparation for war (sdnndhyam karma).
Circular movement (valgana), slow movement (nichairgata), jumping (langhana), gallop (dhorana), and response to signals (ndroshtra) are the several forms of riding (aupavdhya).
Aupavenuka, vardhmdnaka, yamaka, dlidhapluta, vrithatta and trivachdli are the varieties of circular movement {valgana).
The same kind of movements with the head and ear kept erect are called slow movements.
These are performed in sixteen ways:— Prakirnaka, prakirnottara, nishanna, pdrsvdnuvritta, urmimdrga, sarabhakridita, sarabhapluta, tritdla, bdhydnuvritta, panchapdni, simhdyata, svddhuta, klishta, sldghita, brimhita, pushpdbhikirna.
Kautilya's Arthashastra Jumping like a monkey (kapipluta), jumping like a frog (bhekapluta), sudden jump (ekapluta), jumping with one leg (ekapddapluta), leaping like a cuckoo (kokilasamchdri), dashing with its breast almost touching the ground (urasya), and leaping like a crane (bakasamchari) are the several forms of jumping.
Flying like a vulture (kdnka), dashing like a water-duck (vdrikdnaka), running like a peacock (mdyura) halt the speed of a peacock (ardhmdyura), dashing like a mangoose (ndkula), half the speed of a mangoose (ardha-ndkula), running like a hog (ydrdha) and half the speed of a hog (ardha-vdrdha) are the several forms of gallop.
Movement following a signal is termed ndroshtra.
Six, nine, and twelve yojanas (a day) are the distances (to be traversed) by carriage-horses.
Five, eight, and ten yojanas are the distances (to be traversed) by riding horses (prishthavdhya).
Trotting according to its strength (vikrama), trotting with good breathing (bhadrdsvdsa), and pacing with a load on its back are the three kinds of trot.
Trotting according to strength (vikrama), trot combined with circular movement (valgita), ordinary trot (upakantha), middlemost speed (upajava), and ordinary speed are also the several kinds of trot (dhdrd).
Qualified teachers shall give instructions as to the manufacture of proper ropes with which to tether the horses.
Charioteers shall see to the manufacture of necessary war accoutrements of horses.
Kautilya's Arthashastra Veterinary surgeons shall apply requisite remedies against undue growth or diminution in the body of horses and also change the diet of horses according to changes in seasons.
Those who move the horses (siitragrdhaka), those whose business is to tether them in stables, those who supply meadow-grass, those who cook the grains for the horses, those who keep watch in the stables, those who groom them and those who apply remedies against poison shall satisfactorily discharge their specified duties and shall, in default of it, forfeit their daily wages.
Those who take out for the purpose of riding such horses as are kept inside (the stables) either for the purpose of waving lights (nirdjana) or for medical treatment shall be fined 12 panas.
When, owing to defects in medicine or carelessness in the treatment, the disease (from which a horse is suffering) becomes intense, a fine of twice the cost of the treatment shall be imposed; and when, owing to defects in medicine, or not administering it, the result becomes quite the reverse, a fine equal to the value of the animal (patramulya) shall be imposed.
The same rule shall apply to the treatment of cows, buffaloes, goats, and sheep.
Horses shall be washed, bedaubed with sandal powder, and garlanded twice a day. On new moon days sacrifice to Bhutas, and on full moon days the chanting of auspicious hymns shall be performed. Not only on the ninth day of the month of Asvayuja, but also both at the commencement and close of journeys (ydtra) as well as in the time of disease shall a priest wave lights invoking blessings on the horses.
[Thus ends Chapter XXX, "The Superintendent of Horses" in Book Kautilya's Arthashastra II, "The Duties of Government Superintendents," of the Arthasdstra of Kautilya. End of the fifty-first chapter from the beginning.]
CHAPTER XXXI. THE SUPERINTENDENT OF ELEPHANTS.
THE Superintendent of elephants shall take proper steps to protect elephant- forests and supervise the operations with regard to the standing or lying in stables of elephants, male, female, or young, when they are tired after training, and examine the proportional quantity of rations and grass, the extent of training given to them, their accoutrements and ornaments, as well as the work of elephant-doctors, of trainers of elephants in warlike feats, and of grooms, such as drivers, binders and others.
There shall be constructed an elephant stable twice as broad and twice as high as the length (dydma) of an elephant, with separate apartments for female elephants, with projected entrance (sapragrivdm), with posts called kumdri, and with its door facing either the east or the north.
The space in front of the smooth posts (to which elephants are tied) shall form a square, one side of which is equal to the length of an elephant and shall be paved with smooth wooden planks and provided with holes for the removal of urine and dung.
The space where an elephant lies down shall be as broad as the length of an elephant and provided with a flat form raised to half the height of an elephant for leaning on.
Elephants serviceable in war or for riding shall be kept inside Kautilya's Arthashastra the fort; and those that are still being tamed or are of bad temper shall be kept outside.
The first and the seventh of the eight divisions of the day are the two bathing times of elephants; the time subsequent to those two periods is for their food; forenoon is the time for their exercise; afternoon is the time for drink; two (out of eight) parts of the night are the time for sleep; one-third of the night is spent in taking wakeful rest.
The summer is the season to capture elephants.
That which is 20 years old shall be captured.
Young elephants (bikka), infatuated elephants (mugdha), elephants without tusks, diseased elephants, elephants which suckle their young ones (dhenukd), and female elephants (has tint) shall not be captured.
(That which is) seven aratnis in height, nine aratnis in length, ten aratnis in circumference and is (as can be inferred from such measurement), 40 years old, is the best.
That which is 30 years old is of middle class; and that which is 25 years old is of the lowest class.
The diet (for the last two classes) shall be lessened by one-quarter according to the class.
The rations for an elephant (of seven aratnis in height) shall be 1 drona of rice, Vi ddhaka of oil, 3 prasthas of ghi, 10 palas of salt, 50 palas of flesh, 1 ddhaka of broth (rasa) or twice the quantity (i.e., 2 ddhakas) of curd; in order to render the dish tasteful, 10 palas of sugar (kshdra), 1 ddhaka of liquor, or twice the Kautilya's Arthashastra quantity of milk (payah);l prastha of oil for smearing over the body, 1/8 prastha (of the same) for the head and for keeping a light in the stables; 2 bhdras of meadow grass, 2lA bhdras of ordinary grass (sashpa), and 2Vi bhdras of dry grass and any quantity of stalks of various pulses (kadankara).
An elephant in rut (atyardla) and of 8 aratnis in height shall have equal rations with that of 7 aratnis in height.
The rest of 6 or 5 aratnis in height shall be provided with rations proportional to their size.
A young elephant (bikka) captured for the mere purpose of sporting with it shall be fed with milk and meadow grass.
That which is blood-red (samjdtaldhita), that which is fleshed, that which has its sides evenly grown (samaliptapakshd), that which has its girths full or equal (samakakshyd), that whose flesh is evenly spread, that which is of even surface on its back (samatalpatala) and that which is of uneven surface (jdtadronikd) are the several kinds of physical splendour of elephants.
Suitably to the seasons as well as to their physical spendour, elephants of sharp or slow sense (bhadra and mandra) as well as elephants possessed of the characteristics of other beasts shall be trained and taught suitable work.
[Thus ends Chapter XXXI, "The Superintendent of Elephants" in Book II, "The Duties of Government Superintendents" of the Arthasdstra of Kautilya. End of the fifty- second chapter from the beginning.]
Kautilya's Arthashastra CHAPTER XXXII. TRAINING OF ELEPHANTS.
ELEPHANTS are classified into four kinds in accordance with the training they are given: that which is tameable (damya), that which is trained for war (sdnndhya), that which is trained for riding (aupavdhya), and rogue elephants (vydla).
Those which are tameable fall under five groups: that which suffers a man to sit on its withers (skandhagata), that which allows itself to be tethered to a post (stambhagata), that which can be taken to water (vdrigata), that which lies in pits (apapdtagata), and that which is attached to its herd (yuthagata).
All these elephants shall be treated with as much care as a young elephant (bikkd).
Military training is of seven kinds: Drill (upasthdna), turning (samvartana), advancing (samydna), trampling down and killing (vadhdvadha), fighting with other elephants (hastiyuddha), assailing forts and cities (ndgardyanam), and warfare.
Binding the elephants with girths (kakshydkarma), putting on collars (graiveyakakarma), and making them work in company with their herds (yiithakarma) are the first steps (upa-vichara) of the above training.
Elephants trained for riding fall under seven groups: that which suffers a man to mount over it when in company with another elephant (kunjaropavdhya), that which suffers riding when led by a warlike elephant (sdnndhyopavdhya), that which is taught trotting (dhorana), that which is taught various kinds of movements (ddhdnagatika), that which can be made to move by using a staff (yashtyupavdhya), that which can be made to move by using an iron hook (totropavdhya), that which can be made to move without whips (suddhopavdhya), and that which is of help in Kautilya's Arthashastra hunting.
Autumnal work (sdradakarma), mean or rough work (hinakarma), and training to respond to signals are the first steps for the above training.
Rogue elephants can be trained only in one way. The only means to keep them under control is punishment. It has a suspicious aversion to work, is obstinate, of perverse nature, unsteady, willful, or of infatuated temper under the influence of rut.
Rogue elephants whose training proves a failure may be purely roguish (suddha), clever in roguery (suvrata), perverse (vishama), or possessed of all kinds of vice.
The form of fetters and other necessary means to keep them under control shall be ascertained from the doctor of elephants.
Tetherposts (dldna), collars, girths, bridles, legchains, frontal fetters are the several kinds of binding instruments.
A hook, a bamboo staff, and machines (yantra) are instruments.
Necklaces such as vaijavanti and kshurapramdla, and litter and housings are the ornaments of elephants.
Mail-armour (varma), clubs (totra), arrow-bags, and machines are war- accoutrements.
Elephant doctors, trainers, expert riders, as well as those who groom them, those who prepare their food, those who procure grass for them, those who tether them to posts, those who sweep elephant Kautilya's Arthashastra stables, and those who keep watch in the stables at night, are some of the persons that have to attend to the needs of elephants.
Elephant doctors, watchmen, sweepers, cooks and others shall receive (from the storehouse,) 1 prastha of cooked rice, a handful of oil, land 2 palas of sugar and of salt. Excepting the doctors, others shall also receive 10 palas of flesh.
Elephant doctors shall apply necessary medicines to elephants which, while making a journey, happen to suffer from disease, overwork, rut, or old age.
Accumulation of dirt in stables, failure to supply grass, causing an elephant to lie down on hard and unprepared ground, striking on vital parts of its body, permission to a stranger to ride over it, untimely riding, leading it to water through impassable places, and allowing it to enter into thick forests are offences punishable with fines. Such fines shall be deducted from the rations and wages due to the offenders.
During the period of Chdturmdsya (the months of July, August, September and October) and at the time when two seasons meet, waving of lights shall be performed thrice. Also on new-moon and full-moon days, commanders shall perform sacrifices to Bhutas for the safety of elephants.
Leaving as much as is equal to twice the circumference of the tusk near its root, the rest of the tusks shall be cut off once in 2Vi years in the case of elephants born in countries irrigated by rivers (nadija), and once in 5 years in the case of mountain elephants.
[Thus ends Chapter XXXII, "The Training of Elephants" in Book II, "The Duties of Government Superintendents" of the Arthasdstra of Kautilya. End of the fifty-third chapter from the Kautilya's Arthashastra beginning.]
CHAPTER XXXIII. THE SUPERINTENDENT OF CHARIOTS; THE SUPERINTENDENT OF INFANTRY AND THE DUTY OF THE COMMANDER-IN-CHIEF.
THE functions of the Superintendent of horses will explain those of the Superintendent of chariots.
The Superintendent of chariots shall attend to the construction of chariots.
The best chariot shall measure 10 purushas in height (,i.e., 120 angulas), and 12 purushas in width. After this model, 7 more chariots with width decreasing by one purusha successively down to a chariot of 6 purushas in width shall be constructed. He shall also construct chariots of gods (devaratha), festal chariots (pushy aratha), battle chariots (sdngrdmika), travelling chariots (pdriydnika), chariots used in assailing an enemy's strong-holds (parapurabhiydnika), and training chariots.
He shall also examine the efficiency in the training of troops in shooting arrows, in hurling clubs and cudgels, in wearing mail armour, in equipment, in charioteering, in fighting seated on a chariot, and in controlling chariot horses.
He shall also attend to the accounts of provision and wages paid to those who are either permanently or temporarily employed (to prepare chariots and other things). Also he shall take steps to maintain the employed contented and happy by adequate reward (yogyarakshanushthdnam), and ascertain the distance of roads.
Kautilya's Arthashastra The same rules shall apply to the superintendent of infantry.
The latter shall know the exact strength or weakness of hereditary troops (maula), hired troops (bhrita), the corporate body of troops (sreni), as well as that of the army of friendly or unfriendly kings and of wild tribes.
He shall be thoroughly familiar with the nature of fighting in low grounds, of open battle, of fraudulent attack, of fighting under the cover of entrenchment (khanakayuddha), or from heights (dkdsayuddha), and of fighting during the day and night, besides the drill necessary for such warfare.
He shall also know the fitness or unfitness of troops on emergent occasions.
With an eye to the position which the entire army (chaturangabala) trained in the skillful handling of all kinds of weapons and in leading elephants, horses, and chariots have occupied and to the emergent call for which they ought to be ready, the commander-in-chief shall be so capable as to order either advance or retreat (dyogamayogam cha).
He shall also know what kind of ground is more advantageous to his own army, what time is more favourable, what the strength of the enemy is, how to sow dissension in an enemy's army of united mind, how to collect his own scattered forces, how to scatter the compact body of an enemy's army, how to assail a fortress, and when to make a general advance.
Being ever mindful of the discipline which his army has to maintain not merely in camping and marching, but in the thick of battle, he shall designate the regiments (vyuha) by the names of trumpets, boards, banners, or flags.
Kautilya's Arthashastra [Thus ends Chapter XXXIII, "The Superintendent of Chariots, the Superintendent of Infantry, and the Duties of the Commander-in-Chief " in Book II, "The Duties of Government Superintendents" of the Arthasdstra of Kautilya. End of the fifty-fourth chapter from the beginning.]
CHAPTER XXXIV. THE SUPERINTENDENT OF PASSPORTS.
THE Superintendent of Passports shall issue passes at the rate of a masha per pass. Whoever is provided with a pass shall be at liberty to enter into, or go out of, the country. Whoever, being a native of the country enters into or goes out of the country without a pass shall be fined 12 panas. He shall be punished with the first amercement for producing a false pass. A foreigner guilty of the same offence shall be punished with the highest amercement.
The superintendent of pasture lands shall examine passes.
Pasture grounds shall be opened between any two dangerous places.
Valleys shall be cleared from the fear of thieves, elephants, and other beasts.
In barren tracts of the country, there shall be constructed not only tanks, buildings for shelter, and wells, but also flower gardens and fruit gardens.
Hunters with their hounds shall reconnoitre forests. At the approach of thieves or enemies, they shall so hide themselves by ascending trees or mountains as to escape from the thieves, and Kautilya's Arthashastra blow conch- shells or beat drums. As to the movements of enemies or wild tribes, they may send information by flying the pigeons of royal household with passes (mudrd) or causing fire and smoke at successive distances.
It shall be his duty to protect timber and elephant forests, to keep roads in good repair, to arrest thieves, to secure the safety of mercantile traffic, to protect cows, and to conduct the transaction of the people.
[Thus ends Chapter XXXIV, "The Superintendent of Passports, and the Superintendent of Pasture Lands," in Book II, "The Duties of Government Superintendents," of the Arthasdstra of Kautilya. End of the fifty-fifth chapter from the beginning.]
CHAPTER XXXV. THE DUTY OF REVENUE-COLLECTORS; SPIES IN THE GUISE OF HOUSEHOLDERS, MERCHANTS AND ASCETICS.
HAVING divided the kingdom (janapada) into four districts, and having also subdivided the villages (grama) as of first, middle and lowest rank, he shall bring them under one or another of the following heads:— Villages that are exempted from taxation (parihdraka); those that supply soldiers (dyudhiya); those that pay their taxes in the form of grains, cattle, gold (hiranya), or raw material (kupya); and those that supply free labour (vishti), and dairy produce in lieu of taxes (karapratikara).
It is the duty of Gopa, village accountant, to attend to the accounts of five or ten villages as ordered by the Collector-General.
Kautilya's Arthashastra By setting up boundaries to villages, by numbering plots of grounds as cultivated, uncultivated, plains, wet lands, gardens, vegetable gardens, fences (vdta), forests, altars, temples of gods, irrigation works, cremation grounds, feeding houses (sattra), places where water is freely supplied to travellers (prapd), places of pilgrimage, pasture grounds and roads, and thereby fixing the boundaries of various villages, of fields, of forests, and of roads, he shall register gifts, sales, charities, and remission of taxes regarding fields.