From Hindupedia, the Hindu Encyclopedia

By Swami Harshananda

Samāhartṛ literally means ‘one who brings revenue’.

Kauṭilya[1] 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 samāhartṛ.[2] 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.[3]


  1. Kauṭilya lived in 300 B. C.
  2. Samāhartṛ means the Collector-General.
  3. Arthaśāstra 2.6 and 2.35
  • The Concise Encyclopedia of Hinduism, Swami Harshananda, Ram Krishna Math, Bangalore

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