Arthashastra
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"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 Sanscriptन इति कौटिल्यः ॥
No, says Kautilya.
english translation
na iti kauTilyaH ॥
hk transliteration by Sanscriptसम्निधाता कृत अवस्थम् अन्यैः कोश प्रवेश्यं प्रतिगृह्णाति, समाहर्ता तु पूर्वम् अर्थम् आत्मनः कृत्वा पश्चाद् राज अर्थं करोति प्रणाशयति वा, पर स्व आदाने च स्व प्रत्ययश् चरति इति ॥
the chamberlain takes to himself what is presented by others to be entered into the treasury whereas the collector makes his own revenue first and then the kings'; or he destroys the kings' revenue and proceeds as he pleases to seize the property of others.
english translation
samnidhAtA kRta avastham anyaiH koza pravezyaM pratigRhNAti, samAhartA tu pUrvam artham AtmanaH kRtvA pazcAd rAja arthaM karoti praNAzayati vA, para sva AdAne ca sva pratyayaz carati iti ॥
hk transliteration by Sanscript"अन्त पाल वैदेहकयोर् अन्त पालश् चोर प्रसर्ग देय अत्यादानाभ्यां वणिक् पथं पीडयति, वैदेहकास् तु पण्य प्रतिपण्य अनुग्रहैः प्रसाधयन्ति" इत्य् आचार्याः ॥
My teacher says that of the superintendent of the boundary and a trader, the superintendent of the boundary destroys traffic by allowing thieves and taking taxes more than he ought to, whereas a trader renders the country prosperous by a favourable barter of commercial articles.
english translation
"anta pAla vaidehakayor anta pAlaz cora prasarga deya atyAdAnAbhyAM vaNik pathaM pIDayati, vaidehakAs tu paNya pratipaNya anugrahaiH prasAdhayanti" ity AcAryAH ॥
hk transliteration by Sanscriptन इति कौटिल्यः ॥
No, says Kautilya,
english translation
na iti kauTilyaH ॥
hk transliteration by Sanscript