1THE Chamberlain (sannidhátá = one who ever attends upon the king) shall see to the construction of the treasury-house, trading-house, the store-house of grains, the store-house of forest produce, the armoury and the jail.
2Having dug up a square well not too deep to be moist with water, having paved both the bottom and the sides with slabs of stone, he shall, by using strong timber, construct in that well a cage-like under-ground chamber of three stories high, the top-most being on a level with the surface of the ground, with many compartments of various design, with floor plastered with small stones, with one door, with a movable staircase, and solemnised with the presence of the guardian deity.
3Above this chamber, the treasury house closed on both sides, with projecting roofs and extensively opening into the store-house shall be built of bricks.
4He may employ outcast men (abhityakta-purusha) to build at the extreme boundary of the kingdom a palacious mansion to hold substantial treasure against dangers and calamities.
5The trading-house shall be a quadrangle enclosed by four buildings with one door, with pillars built of burnt bricks, with many compartments, and with a row of pillars on both sides kept apart.
6The store-house shall consist of many spacious rooms and enclose within itself the store-house of forest produce separated from it by means of wall and connected with both the underground chamber and the armoury.
7The court (dharmasthíya) and the office of the ministers (mahámátríya) shall be built in a separate locality.
8Provided with separate accommodation for men and women kept apart and with many compartments well guarded, a jail shall also be constructed.
9All these buildings shall be provided with halls (sála) pits (kháta—privy [?]), water-well, bath-room, remedies against fire and poison, with cats, mangooses, and with necessary means to worship the guardian gods appropriate to each.
10In (front of) the store-house a bowl (kunda) with its mouth as wide as an aratni (24 angulag) shall be set up as rain-gauge (varshamána).
11Assisted by experts having necessary qualifications and provided with tools and instruments, the chamberlain shall attend to the business of receiving gems either old or new, as well as raw materials of superior or inferior value.
12In cases of deception in gems, both the deceiver and the abettor shall be punished with the highest amercement; in the case of superior commodities, they shall be punished with the middle-most amercement; and in that of commodities of inferior value, they shall be compelled not only to restore the same, but also pay a fine equal to the value of the articles.
13He shall receive only such gold coins as have been declared to be pure by the examiner of coins.
14Counterfeit coins shall be cut into pieces.
15 Whoever brings in counterfeit coins shall be punished with the first amercement.
16Grains pure and fresh shall be received in full measures; otherwise a fine of twice the value of the grains shall be imposed.
17The same rule shall hold good with the receipt of merchandise, raw materials, and weapons.
18In all departments, whoever, whether as an officer (yukta), a clerk (upayukta), or a servant (tatpurusha), misappropriates sums from one to four panas or any other valuable things shall be punished with the first, middlemost, and highest amercements and death respectively.
19If the officer who is in charge of the treasury causes loss in money, he shall be whipped (ghátah), while his abettors shall receive half the punishment; if the loss is due to ignorance, he shall be censured.
20If, with the intention of giving a hint, robbers are frightened (by the guards), (the latter) shall be tortured to death.
21Hence assisted by trustworthy persons, the chamberlain shall attend to the business of revenue collection.
22He shall have so thorough a knowledge of both external and internal incomes running even for a hundred years that, when questioned, he can point out without hesitation the exact amount of net balance that remains after expenditure has been met with.