Samharta, the chief of the Revenue Department, was in charge of the collection of all revenues of the empire. The revenues came from land, irrigation, customs, shop tax, ferry tax, forests, mines and pastures, license fee from craftsmen, and fines collected in the law courts. The land revenue was normally fixed as one sixth of the produce. The main items of expenditure of the state related to king and his household, army, government servants, public works, poor relief, religion, etc.
Army
The Mauryan army was well organized and it was under the control of Senapati. The salaries were paid in cash. Kautilya refers to the salaries of different ranks of military officers. According to Greek author Pliny, the Mauryan army consisted of six lakh infantry, thirty thousand cavalry, nine thousand elephants and eight thousand chariots. In addition to these four wings, there were the Navy and Transport and Supply wings. Each wing was under the control of Adyakshas or Superintendents. Megasthenes mentions six boards of five members each to control the six wings of the military. Department of Commerce and Industry
This department had controlled the retail and wholesale prices of goods and tried to ensure their steady supply through its officers called Adyakshas. It also controlled weights and measures, levied custom duties and regulated foreign trade.
Judicial and Police Departments
Kautilya mentions the existence of both civil and criminal courts. The chief justice of the Supreme Court at the capital was called Dharmathikarin. There were also subordinate courts at the provincial capitals and districts under Amatyas. Different kinds of punishment such as fines, imprisonment, mutilation and death were given to the offenders. Torture was employed to extract truth. Police stations were found in all principal centres. Both Kautilya and Asokan Edicts mention about jails and jail officials. The Dhamma Mahamatras were asked by Asoka to take steps against unjust imprisonment. Remission of sentences is also mentioned in Asoka’s inscriptions.