Arthashastra
"सम्निधातृ समाहर्त्रोः सम्निधाता कृत विदूषण अत्ययाभ्यां पीडयति, समाहर्ता करण अधिष्ठितः प्रदिष्ट फल उपभोगी भवति" इत्य् आचार्याः ॥
My teacher says that of the chamberlain and the collector of revenue, the chamberlain causes oppression by spoiling works and by inflicting fines, whereas the collector of revenue makes use of the ascertained revenue in the department over which he presides.
english translation
"samnidhAtR samAhartroH samnidhAtA kRta vidUSaNa atyayAbhyAM pIDayati, samAhartA karaNa adhiSThitaH pradiSTa phala upabhogI bhavati" ity AcAryAH ॥
hk transliteration by Sanscript