[Thus ends Chapter XV, “The Superintendent of Storehouse,” in Book II, “The Duties of Government Superintendents” of the Arthasástra of Kautilya. End of the thirty-sixth chapter from the beginning.]

For dressing dried fish, the above ingredients are to be added twice as much.

Decoction (phánita), jaggory, granulated sugar, and sugar-candy are termed kshára.

Curds, acid prepared from grains and the like are acids in liquid form.

That amount or quantity of compensation which is claimed for making use of a different balance or for any error in taking a handful is termed vyáji.

Sale proceeds of grains, grains purchased and the collection of interest in kind or grain debts (prayogapratyádána) are termed commerce.

Grains fried will increase by one-fifth the original quantity; leguminous seeds (kaláya), when fried, will increase twice the original; likewise rice when fried.

Raw flour and kulmasha (boiled and forced rice) will be as much as one and a half of the original quantity of the grains.

Investment, the relic of a wrecked undertaking, and savings from an estimated outlay are the means to check expenditure (vyayapratyaya).

Bran and flour (kánika) may be given to slaves, labourers, and cooks. The surplus of the above may be given to those who prepare cooked rice, and rice-cakes.

Kodrava (Paspalam Scrobiculatum), varaka (Phraseolus Trilobus), udáraka (Panicum), and priyangu (millet) will increase three times the original quantity when cooked. Vríhi (rice) will increase four times when cooked. Sáli (a kind of rice) will increase five times when cooked.

Grains are heaped up on the floor; jaggory (kshára) is bound round in grass-rope (múta); oils are kept in earthenware or wooden vessels; and salt is heaped up on the surface of the ground.

For dressing greater quantities of flesh, the same ingredients can be proportionally increased.

Rice prepared in such a way that five dróna of sáli yield ten ádhakas of rice will be fit to be the food of young elephants; eleven ádhakas from five drónas for elephants of bad temper (vyála); ten ádhakas from the same quantity for elephants trained for riding; nine ádhakas from the same quantity for elephants used in war; eight ádhakas from the same for infantry; eleven ádhakas from the same for chiefs of the army; six ádhakas from the same for queens and princes and five ádhakas from the same quantity for kings.

Five palas of kárpása (cotton) and of kshauma (flax) will yield one pala of threads.

Sweepers; preservers; those who weigh things (dharaka); those who measure grains, etc.; those who supervise the work of measuring grains (mápaka); those who supervise the supply of commodities to the store-house (dápaka); those who supply commodities (dáyaka); those who are employed to receive compensation for any real or supposed error in measuring grains, etc. (sálákáipratigráhaka); slaves; and labourers;—all these are called vishti.

Whatever is lost and forgotten (by others) and the like form accidental revenue (anyajáta).

Clarified butter, oil, serum of flesh, and pith or sap (of plants, etc.)., are termed oils (sneha).

Of grains, oils, sugar, and salt, all that concerns grains will be treated of in connection with the duties of the ‘Superintendent of Agriculture.’

Saindhava, that which is the product of the country of Sindhu; Sámudra, that which is produced from seawater; Bida; Yavakshara, nitre, Sauvarchala, that which is the product of the country of suvarchala; and udbhedaja, that which is extracted from saline soil are termed lavana, salt.

Measures of rations for elephants and horses will be described in connection with the "Duties of Their Respective Superintendents."

Pounding (rice, etc.), dividing (pulses, etc.), frying (corns and beans), manufacture of beverages (suktakarma), manufacture of flour by employing those persons who live upon such works, extracting oil by employing shepherds and oil-makers, and manufacture of sugar from the juice of sugar-cane are termed simhanika.

For dressing twenty palas of flesh, half a kutumba of oil, one pala of salt, one pala of sugar (kshára), two dharanas of pungent substances (katuka, spices), and half a prastha of curd (will be necessary).

One prastha of cooked rice for dogs.

Barley gruel as well as its flour baked will be twice the original quantity.

Oil extracted from atasi (linseed) will be one-sixth (of the quantity of the seed); that extracted from the seeds, nimba (Azadirachta Indica), kusámra (?), and Kapittha (Feronia Elephantum) will be one-fifth; and that extracted from tila (seasumum), kusumba (a sort of kidney bean), madhúka (Bassia Latifolia), and ingudi (Terminalia Catappa) will be one-fourth.

Charcoal and chaff may be given over for iron smelting and lime-kiln (bhittilepya).

Collection of arrears is termed ‘upasthána,’ ‘recovery of past arrears.’

Long pepper, black pepper, ginger, cumin seed, kiratatikta (Agathotes Chirayta), white mustard, coriander, choraka (a plant), damanaka (Artemisia Indica), maruvaka (Vangueria Spinosa), sigru (Hyperanthera Moringa), and the like together with their roots (kánda) come under the group of pungent substances (tiktavarga).

The honey of the bee as well as the juice extracted from grapes are called madhu.

Whatever in the shape of agricultural produce is brought in by the superintendent of agriculture, (of crown-lands) is termed sítá.

Twice the above quantity for buffaloes and camels.

Dried fish, bulbous roots (kándamúla), fruits and vegetables form the group of edibles (sakavarga).

Grains will increase twice the original quantity when moistened; and two and a half times when soaked to sprouting condition.

For cooking sákas (dried fish and vegetables), the above substances are to be added one and a half times as much.

Half a prastha for a hamsa (goose), a krauncha (heron) and a peacock.

For bullocks, one drona of masha (Phraseolus Radiatus) or one drona of barley cooked with other things, as prescribed for horses, is the requisite quantity of food, besides the special and additional provision of one tula of oilcakes (ghánapinyaka) or ten ádhakas of bran (kanakuttana-kundaka).

Grains borrowed with promise to repay the same is termed ápamityaka.

Half an ádhaka or one ádhaka of grain together with bran for a goat, a ram and a boar.

Profitable exchange of grains for grains is termed barter (parivarthana).

Of the store, thus, collected, half shall be kept in reserve to ward off the calamities of the people and only the other half shall be used. Old collection shall be replaced by new supply.

One ádhaka for an antelope and big red deer.

One-sixth prastha of súpa for a man; and half the above quantity of oil will form one meal for low castes (avara).

Grains collected by begging is termed prámityaka.

THE superintendent of storehouse (Koshthágára) shall supervise the accounts of agricultural produce (síta); taxes coming under Ráshtra, country-parts; commerce (krayima); barter (parivartna); begging for grains (prámityaka); grains borrowed with promise to repay (ápamityaka); manufacture of rice, oils, etc. (simhanika); accidental revenue (anyajáta); statements to check expenditure (vyayapratyaya); and recovery of past arrears (upasthánam).

Mixture made by combining any one of the substances, such as the juice of sugar-cane, jaggory, honey,. the, juice of grapes, the essence of the fruits of jambu (Euginia Jambolana) and of jaka tree—with the essence of meshasringa (a kind of plant) and long pepper, with or without the addition of the essence of chirbhita (a kind of gourd), cucumber, sugar-cane, mango-fruit and the fruit of myrobalam, the mixture being prepared so as to last for a month, or six months, or a year, constitute the group of astringents (sukta-varga).

The fruits of those trees which bear acid fruits, those of karamarda (Carissa Carandas), those of vidalámalka (myrobalam), those of matulanga (citron tree), those of kola (small jujuba), those of badara (Flacourtia Cataphracta), those of sauvíra (big jujuba), and those of parushaka (Grewia Asiatica) and the like come under the group of acid fruits.

The superintendent shall also personally supervise the increase or diminution sustained in grains when they are pounded (kshunna), or frayed (ghrishta), or reduced to flour (pishta), or fried (bhrashta), or dried after soaking in water.

The taxes that are fixed (pindakara), taxes that are paid in the form of one-sixth of produce (shadbhága), provision paid (by the people) for the army (senábhakta), taxes that are levied for religious purposes (bali), taxes or subsidies that are paid by vassal kings and others (kara), taxes that are specially collected on the occasion of the birth of a prince (utsanga), taxes that are collected when there is some margin left for such collection (pársva), compensation levied in the shape of grains for any damage done by cattle to crops (párihínaka), presentation made to the king, (aupáyanika), and taxes that are levied on lands below tanks, lakes, etc., built by the king (Kaushtheyaka),--all these come under the head ‘Ráshtra.’

The essential part (sára, i.e., that which is fit for food) of kodrava (Paspalam Scrobiculatum) and of vrihi (rice) is one-half; that of sáli (a kind of rice) is (half) less by one-eighth part; that of varaka (Phraseolus Trilobus) is (half) less by one-third part; that of priyangu (panic seed or millet) is one-half ; that of chamasi (barley), of mudga (Phraseolus Mungo) and of masha (Phraseolus Radiatus) is (half) less by one-eighth part; that of saibya (simbi) is one-half; that of masúra (Ervum Hirsutum) is (half) less by one-third part (than the raw material or grains from which it is prepared).

One prastha of rice, pure and unsplit, one-fourth prastha of súpa, and clarified butter or oil equal to one-fourth part of (súpa) will suffice to form one meal of an Arya.

From the above, the quantity of rations enough for one meal for other beasts, cattle, birds, and rogue elephants (vyála) may be inferred.

The same rations less by one-fourth the above quantities will form one meal for a woman; and half the above rations for children.

The weighing balance, weights, measures, mill-stone (rochani), pestle, mortar, wooden contrivances for pounding rice, etc., (kuttakayantra), contrivances for splitting seeds into pieces (rochakayantra), winnowing fans, sieves (chálani) grain-baskets (kandoli), boxes, and brooms are the necessary instruments.

Half a drona for asses, red spotted deer and deer with white stripes.