________________
OFFICIALS AND THE TREASURY
correspond to the Senapati and Nayaka1 of the Kautilîya Arthasastra. These important functionaries had probably under them subordinates like Senagopas ( captains ), Gaulmikas (commanders of platoons), Arakshadhikritas 3 (guards), Asvavārakas (troopers ), Bhatamanushyas 5 (mercenaries), etc.
We have already referred to one class of civil officers (Amatyas or Sachivas), viz., the Mati sachivas (counsellors). There was another class of Amatyas who served as executive officers (Karma sachivas). From them were chosen governors, treasurers, superintendents, and secretaries as in the days of Megasthenes.
521
10
Among treasury officials mention is made of the Gamjavara, the Koshṭhāgarika 11 and the Bhanḍāgārika 12 who was one of the principal ministers of state (Rajamatya). But we have no epigraphic reference to the Sannidhatri (lit. piler) or the Samaharatri (collector) till the days of the "Saila" kings of the Vindhyas and the Somavamsi kings of Kosala. The main heads of revenue received into the Bhāndāgāra or Kosa (treasury) were, as enumerated in the Junagadh Inscription, Bali (extra tribute), Sulk (duty), and Bhaga (customary share of the king). These sufficed to fill the exchequer of a benevolent prince like Rudradāman with
1 Kaut., Bk. X. Ch. 1, 2, 5.
2 Lüders' Ins., 1200; Ep. Ind., XIV, 155; cf. Manu, VII, 190.
3 Lüders, 1200.
4 Lüders, 381, 728.
5 Lüders, 1200.
6 Lüders' Ins., 965.
7
1141.
8
1180.
9
1125.
10 Lüders, 82; Rajatarangini. V. 177. Note the employment of a Brahmana treasurer by a Scythian ruler.
11 Ep. Ind., XX, 28.
12 Lüders, 1141.
O. P. 90-66