Book 2 Chapter XXXV Paragraph 4
Wikisource / R. Shamasastry (1915) · Book 2 - The Duties of Government Superintendents / Chapter XXXV · Verse Paragraph 4
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Also having numbered the houses as taxpaying or non-taxpaying, he shall not only register the total number of the inhabitants of all the four castes in each village, but also keep an account of the exact number of cultivators, cow-herds, merchants, artizans, labourers, slaves, and biped and quadruped animals, fixing at the same time the amount of gold, free labour, toll, and fines that can be collected from it (each house).