By Swami Harshananda
samāhartr (‘one who brings revenue’)
Kauṭilya (300 B. C.) in his monumental work, the Arthaśāstra, has described in detail, an ideal system of administration of a State.
One of the important officers of the State is the samāhartr (the Collector-General). He divides the kingdom into four districts, arranges the villages into three grades and supervises over the collection of various taxes and revenues from forts, rural areas, mines, embankments, forests, herds of cattle and roads for traffic (vide 2.6 and 2.35).
See also ARTHAŚĀSTRA.
- The Concise Encyclopedia of Hinduism, Swami Harshananda, Ram Krishna Math, Bangalore