Kautilya's Arthashastra: Book II,"The Duties of Government Superintendents" CHAPTER I. FORMATION OF VILLAGES. EITHER by inducing foreigners to immigrate (paradesapraváhanena) or by causing the thickly-populated centres of his own kingdom to send forth the excessive population (svadésábhishyandavámanéna vá), the king may construct villages either on new sites or on old ruins (bhútapúrvama vá). Villages consisting each of not less than a hundred families and of not more than five-hundred families of agricultural people of súdra caste, with boundaries extending as far as a krósa (2250 yds.) or two, and capable of protecting each other shall be formed. Boundaries shall be denoted by a river, a mountain, forests, bulbous plants (grishti), caves, artificial buildings (sétubandha), or by trees such as sálmali (silk cotton tree), samí (Acacia Suma), and kshíravriksha (milky trees). There shall be set up a stháníya (a fortress of that name) in the centre of eight-hundred villages, a drónamukha in the centre of four-hundred villages, a khárvátika in the centre of two-hundred villages and sangrahana in the midst of a collection of ten villages. There shall be constructed in the extremities of the kingdom forts manned by boundary-guards (antapála) whose duty shall be to guard the entrances into the kingdom. The interior of the kingdom shall be watched by trap-keepers (vágurika), archers (sábara), hunters (pulinda), chandálas, and wild tribes (aranyachára). Those who perform sacrifices (ritvik), spiritual guides, priests, and those learned in the Vedas shall be granted Brahmadaya lands yielding sufficient produce and exempted from taxes and fines (adandkaráni). Superintendents, Accountants, Gopas, Sthánikas, Veterinary Surgeons (Aníkastha), physicians, horse-trainers, and messengers shall also be endowed with lands which they shall have no right to alienate by sale or mortgage. Lands prepared for cultivation shall be given to tax- payers (karada) only for life (ekapurushikáni). Unprepared lands shall not be taken away from those who are preparing them for cultivation. Lands may be confiscated from those who do not cultivate them; and given to others; or they may be cultivated by village labourers (grámabhritaka) and traders (vaidehaka), lest those owners who do not properly cultivate them might pay less (to the government). If cultivators pay their taxes easily, they may be favourably supplied with grains, cattle, and money. The king shall bestow on cultivators only such favour and remission (anugrahaparihárau) as will tend to swell the treasury, and shall avoid such as will deplete it. A king with depleted treasury will eat into the very vitality of both citizens and country people. Either on the occasion of opening new settlements or on any other emergent occasions, remission of taxes shall be made. He shall regard with fatherly kindness those who have passed the period of remission of taxes. He shall carry on mining operations and manufactures, exploit timber and elephant forests, offer facilities for cattlebreeding and commerce, construct roads for traffic both by land and water, and set up market towns (panyapattana). He shall also construct reservoirs (sétu) filled with water either perennial or drawn from some other source. Or he may provide with sites, roads, timber, and other necessary things those who construct reservoirs of their own accord. Likewise in the construction of places of pilgrimage (punyasthána) and of groves. Whoever stays away from any kind of cooperative construction (sambhúya setubhandhát) shall send his servants and bullocks to carry on his work, shall have a share in the expenditure, but shall have no claim to the profit. The king shall exercise his right of ownership (swámyam) with regard to fishing, ferrying and trading in vegetables (haritapanya) in reservoirs or lakes (sétushu).