Arthashastra
समाहर्ता चतुर्धा जन अप्दं विभज्य ज्येष्ठ मध्यम कनिष्ठ विभागेन ग्राम अग्रं परिहारकम् आयुधीयं धान्य पशु हिरण्य कुप्य विष्टि प्रतिकरम् इदम् एतावद् इति निबन्धयेत् ॥
HAVING divided the kingdom (janapada) into four districts, and having also subdivided the villages (gráma) 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 (pariháraka); those that supply soldiers (áyudhíya); 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).
english translation
samAhartA caturdhA jana apdaM vibhajya jyeSTha madhyama kaniSTha vibhAgena grAma agraM parihArakam AyudhIyaM dhAnya pazu hiraNya kupya viSTi pratikaram idam etAvad iti nibandhayet ॥
hk transliteration by Sanscript1.
जन पद निवेश
Formation Of Villages
2.
बंजर भूमिका उपयोग
Disposal of agricultural land
3.
किलों का निर्माण
Construction Of Forts
4.
दुर्ग (किले) बनाने का विधान
Buildings Within The Fort
5.
राजकीय वस्तु
The Duties Of The Chamberlain
6.
समाहर्ता (कलक्टर) के कार्य
The Business Of Collection Of Revenue By The Collector-General
7.
लेखा कार्यालय में खातों को बनाए रखने का काम
The Business Of Keeping Up Accounts In The Office Of Accountants
8.
आय-व्यय का स्थान
Detection Of What Is Embezzled By Government Servants Out Of State Revenue
9.
छोटे २ कर्मचारियों पर अध्यक्ष
Examination Of The Conduct Of Government Servants
10.
शासनाधिकार
Governance
11.
कोश में प्रवेश करने योग्य रत्नों की परीक्षा
Examination Of Gems That Are To Be Entered Into The Treasury
12.
खानों का वर्णन
Conducting Mining Operations And Manufacture
13.
सुवर्णाध्यक्ष का कार्य
Superintendent Of Gold In The Goldsmith's Office
14.
सराफे के बाजार का प्रबंध
Management of the goldsmith's market
15.
कोष्ठागाराध्यक्ष
The Superintendent Of Storehouse
16.
पण्याध्यक्ष
The Superintendent Of Storehouse
17.
कुप्याध्यक्ष
The Superintendent Of Forest Produce
18.
आयुधागाराध्यक्ष
The Superintendent Of The Armoury
19.
तोल माप का संशोधन पौत्वाध्यक्ष
The Superintendent Of Weights And Measures
20.
देश और काल का परिमाण
Measurement Of Country And Time
21.
शुल्काध्यक्ष
The Superintendent Of Tolls
22.
टोल-शुल्क का विनियमन
Regulation Of Toll-Dues
23.
सूत्राध्यक्ष
Superintendent Of Weaving
24.
सीताध्यक्ष
The Superintendent Of Agriculture
25.
सुराध्यक्ष
The Superintendent Of Liquor
26.
सूनाध्यक्ष
The Superintendent Of Slaughter-House
27.
गणिकाध्यक्ष
The Superintendent Of Prostitutes
28.
नात्राध्यक्ष
The Superintendent Of Ships
29.
गोऽध्यक्ष
The Superintendent Of Cows
30.
अश्वाध्यत
The Superintendent Of Horses
31.
हम्त्यध्यक्ष
The Superintendent Of Elephants
32.
महावत
Training Of Elephants
33.
रथ, पैदल सेनाध्यक्ष
The Superintendent Of Chariots; The Superintendent Of Infantry And The Duty Of The Commander-In-Chief
34.
मुद्राध्यक्ष
The Superintendent Of Passports
समाहर्ता
The Duty Of Revenue-Collectors; Spies In The Guise Of Householders, Merchants And Ascetics
36.
नागरिक
The Duty Of A City Superintendent
समाहर्ता चतुर्धा जन अप्दं विभज्य ज्येष्ठ मध्यम कनिष्ठ विभागेन ग्राम अग्रं परिहारकम् आयुधीयं धान्य पशु हिरण्य कुप्य विष्टि प्रतिकरम् इदम् एतावद् इति निबन्धयेत् ॥
HAVING divided the kingdom (janapada) into four districts, and having also subdivided the villages (gráma) 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 (pariháraka); those that supply soldiers (áyudhíya); 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).
english translation
samAhartA caturdhA jana apdaM vibhajya jyeSTha madhyama kaniSTha vibhAgena grAma agraM parihArakam AyudhIyaM dhAnya pazu hiraNya kupya viSTi pratikaram idam etAvad iti nibandhayet ॥
hk transliteration by Sanscript