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Arthashastra

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समाहर्तृ प्रदिष्टाश् च गृह पतिक व्यञ्जना येषु ग्रामेषु प्रणिहितास् तेषां ग्रामाणां क्षेत्र गृह कुल अग्रं विद्युः, मान संजाताभ्यां क्षेत्राणि भोग परिहाराभ्यां गृहाणि वर्ण कर्मभ्यां कुलानि च ॥

Spies under the disguise of householders (grihapatika, cultivators) who shall be deputed by the collector-general for espionage shall ascertain the validity of the accounts (of the village and district officers) regarding the fields, houses and families of each village---the area and output of produce regarding fields, right of ownership and remission of taxes with regard to houses, and the caste and profession regarding families.

english translation