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Arthashastra

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व्युष्ट देश काल मुख अनुवर्तन रूप लक्षण प्रमाण निक्षेप भाजन गोपायकैश् च नीवीं समानयेत् ॥

Likewise the net revenue shall be verified with reference to the place, time, and source pertaining to it, its standard of fineness and quantity, and the persons who are employed to guard the deposits and magazines (of grains, etc.).

english translation