Superintendent of storehouse shall be responsible in keeping detailed accounts of all sources of income for the state treasury. This will include the earning from the agricultural products; taxes coming under Rashtra and commerce; barter; repay of grains; manufacture of rice, oils etc, accidental revenue; statements of check expenditure and recovery of past errors. He shall further keep full account of total amount of food grains available with the state and shall keep his vigilance on any misuse of state money. The role of a Superintendent of storehouse had been one of the most vital concerns of Kautilya who bestowed huge list of accounts as mentioned in chapter XV of Book II of Arthashastra on him.
Superintendent of Storehouse shall be responsible for collection of all forms of agricultural produce in any form; collection of taxes that are fixed, paid in one fourth portion, taxes paid on religious purposes, taxes collected on the occasion of birth and taxes paid on the king`s army and his vassals. He will also collect taxes on the land below the tanks and other such structures which belong to the state. The superintendent shall accept the sales of grains, grain purchased, and the interests on grain debts; profitable exchange of grains on barter; grains collection on begging and grains borrowed to repay. He shall also include all that which has been left as arrears as well as accidental revenue The Superintendent shall be responsible for the collection of past revenue in the name of recovery of past revenue and collection of all forgotten revenues which can be included as accidental revenue.
Superintendent of storehouse shall then keep an account of all the types of seeds stored in the state store house which include an account of pulses, oil seeds, etc. It also differentiates the items producing juice extracts. This includes decoction, jaggery granulated sugar and sugar candy along with fruits like grapes, sugarcane etc. He shall also differentiate between flesh items and other eatable products and keep an account of the income from these sources.
Superintendent of store house will then keep half of the collected resource as reserve for the time of crisis and calamities which shall be divided among the people during that time. He shall also personally supervise the increase and diminution of grains when they are pounded, frayed, or reduced to flour or fried and dried after soaking into water. The essential items for food will include rice, barley, millet, raw flour etc. The duty of the superintendent will then verify the amount required for men, cattle, animals and will distribute his resources accordingly. He shall distribute these items according to the requirements as well as according to the class as thee slaves will be given Bran and flour. Weighing balance, weights, measures and mill stones are important instrument required for distribution.
Thus, Superintendent of store house is solely responsible for the collection of and distribution of all food items as well as collection of past revenue which has escaped the eyes of the collector general. He shall be responsible for house keeping in the state machinery.
