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ŠTUDIES IN THE BHAGAWATI SÚTRA [Ch. III as suggested by a number of terms, such as, “ussukkan, ukkaran, ukkitam, ummānam, adharimaiii adandan, kod adiman", etc.
The words, 'U 88ukkan Ukkaran, Ukkitam, Ummānam and Adharimani' clearly imply the existence of well-organized revenue and commerce departments with their various activities connected with the finance of the state.
Fiscal Administration
Finance is the main support of the state on which stands the whole structure of the government for the successful working of the administration in the interests of the people.
A stable financial condition of the monarchical states appears to be reflected in the Bhs which gives an idea of a re. gular system of land settlement and taxation organized by the state to collect revenue from land, commerce, etc.
These evidences clearly show that the government also took administrative measures to raise the standard of weight and to control money-lending business (banking) in order to give an impetus to commerce for the material prosperity of the state and the people at large.
Land Settlement
It is clearly suggested by the terms “A-mijjan and Adijjani" (not to be measured, not to be given) that the land was measured, recorded and registered by the government officers of the land-settlement department at the time of transfer from one owner to another in the case of sale and purchase except on certain occasion, e. g. the birth-day ceremony of a new born prince (amijjan and adijjarii).
The terms «U-88ukkam and U-kkarars' suggest that a regular system of taxation was organized by the government for collecting revenues from trade and commerce, land and other sources in order to defray the heavy expenditures of the state, because the assessment and collection of revenue based on sound
i Bhs, 11, 11, 429.
28 BKS, 11, 11, 429.
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