to the Arthashastra, the smallest unit of was the village. A few villages were as one district, and a collection of districts a province. the village level, the most important functionary the village headman, who was accountable to the accountant and tax collector. the district level, the officials listed were Rajuka and Yukta. Pradeshika was the overall in-charge of the district. The Yukta was a junior officer giving secretarial kind of to the other two. The officials fulfilled the duties: survey and assessment of land; tours inspections; revenue collection; and maintaining and order. times the king was in direct touch with these officers. district was to have an accountant to maintain of boundaries, registered land and deeds as well kept a census of population and a record of the There was also a tax collector for every responsible for various types of revenue.