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अक्ष पटलम् अध्यक्षः प्रान् मुखम् उदन् मुखं वा विभक्त उपस्थानं निबन्ध पुस्तक स्थानं कारयेत् ॥
THE superintendent of accounts shall have the accountant's office constructed with its door facing either the north or the east, with seats (for clerks) kept apart and with shelves of account-books well arranged.
english translation
तत्र अधिकरणानां संख्या प्रचार संजात अग्रम्, कर्म अन्तानां द्रव्य प्रयोग वृद्धि क्षय व्यय प्रयाम व्याजी योग स्थान वेतन विष्टि प्रमाणम्, रत्न सार फल्गु कुप्यानाम् अर्घ प्रतिवर्णक मान प्रतिमान उन्मान अवमान भाण्डम्, देश ग्राम जाति कुल संघानां धर्म व्यवहार चरित्र संस्थानम्, राज उपजीविनां प्रग्रह प्रदेश भोग परिहार भक्त वेतन लाभम्, राज्ञश् च पत्नी पुत्राणां रत्न भूमि लाभं निर्देश उत्पातिक प्रतीकार लाभम्, मित्र अमित्राणां च संधि विग्रह प्रदान आदानं निबन्ध पुस्तकस्थं कारयेत् ॥
Therein the number of several departments; the description of the work carried on and of the results realised in several manufactories (Karmánta); the amount of profit, loss, expenditure, delayed earnings, the amount of vyáji (premia in kind or cash) realised, —the status of government agency employed, the amount of wages paid, the number of free labourers engaged (vishti) pertaining to the investment of capital on any work; likewise in the case of gems and commodities of superior or inferior value, the rate of their price, the rate of their barter, the counterweights (pratimána) used in weighing them, their number, their weight, and their cubical measure; the history of customs, professions, and transactions of countries, villages, families, and corporations; the gains in the form of gifts to the king's courtiers, their title to possess and enjoy lands, remission of taxes allowed to them, and payment of provisions and salaries to them; the gains to the wives and sons of the king in gems, lands, prerogatives, and provisions made to remedy evil portents; the treaties with, issues of ultimatum to, and payments of tribute from or to, friendly or inimical kings,— all these shall be regularly entered in prescribed registers.
english translation
ततः सर्व अधिकरणानां करणीयं सिद्धं शेषम् आय व्ययौ नीवीम् उपस्थानं प्रचारं चरित्रं संस्थानं च निबन्धेन प्रयच्छेत् ॥
From these books the superintendent shall furnish the accounts as to the forms of work in hand, of works accomplished, of part of works in hand, of receipts, of expenditure, of net balance, and of tasks to be undertaken in each of the several departments.
english translation
उत्तम मध्यम अवरेषु च कर्मसु तज् जातिकम् अध्यक्षं कुर्यात्, सामुदयिकेष्व् अवक्लृप्तिकम्(अवकॢप्तिकम्) यम् उपहत्य राजा न अनुतप्येत ॥
To supervise works of high, middling and low description, superintendents with corresponding qualifications shall be employed. The king will have to suffer in the end if he curtails the fixed amount of expenditure on profitable works.
english translation
सहग्राहिणः प्रतिभुवः कर्म उपजीविनः पुत्रा भ्रातरो भार्या दुहितरो भृत्याश् च अस्य कर्मच् छेदं वहेयुः ॥
(When a man engaged by Government for any work absents himself), his sureties who conjointly received (wages?) from the government, or his sons, brothers, wives, daughters or servants living upon his work shall bear the loss caused to the Government.
english translation