“Bhishma said, ’Listen to me with concentrated attention.  I shall tell thee how a kingdom may be consolidated, and how also it may be protected.  A headman should be selected for each village.  Over ten villages (or ten headmen) there should be cone superintendent.  Over two such superintendents there should be one officer (having the control, therefore, of twenty villages).  Above the latter should be appointed persons under each of whom should be a century of villages; and above the last kind of officers, should be appointed men each of whom should have a thousand villages under his control.  The headman should ascertain the characteristics of every person in the village and all the faults also that need correction.  He should report everything to the officer (who is above him and is) in charge of ten villages.  The latter, again, should report the same to the officer (who is above him and is) in charge of twenty villages.  The latter, in his turn, should report the conduct of all the persons within his dominion to the officer (who is above him and is) in charge of a hundred villages.  The village headman should have control over all the produce and the possessions of the village.  Every headman should contribute his share for maintaining the lord of ten villages, and the latter should do the same for supporting the lord of twenty villages.  The lord of a hundred villages should receive every honour from the king and should have for his support a large village, O chief of the Bharatas, populous and teeming with wealth.  Such a village, so assigned to a lord of hundred villages, should be, however, within the control of the lord of a thousand villages.  That high officer, again, viz., the lord of a thousand villages, should have a minor town for his support.  He should enjoy the grain and gold and other possessions derivable from it.  He should perform all the duties of its wars and other internal affairs pertaining to it.  Some virtuous minister, with wrathfulness should exercise supervision over the administration affairs and mutual relations of those officers.  In every town, again, there should be an officer for attending to every matter relating to his jurisdiction.  Like some planet of dreadful form moving above all the asterisms below, the officer (with plenary powers) mentioned last should move and act above all the officers subordinate to him.  Such an officer should ascertain the conduct of those under him through his spies.  Such high officers should protect the people from all persons of murderous disposition, all men of wicked deeds, all who rob other people of their wealth, and all who are full of deceit, and all of whom are regarded to be possessed by the devil.  Taking note of the sales and the purchases, the state of the roads, the food and dress, and the stocks and profits of those that are engaged in trade, the king should levy taxes on them.  Ascertaining on all occasions the extent of the manufactures, the receipts and expenses of those that are engaged in