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A rukkā of King Rājendra to the janarala khajāñci effecting administrative changes in the bookkeeping of the Kausī Tosākhānā (VS 1902)

ID: DNA_0011_0035


Edited and translated by Simon Cubelic in collaboration with Rajan Khatiwoda, Ramhari Timalsina
Created: 2015-02-02; Last modified: 2017-07-04
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Published by Heidelberg Academy of Sciences and Humanities: Documents on the History of Religion and Law of Pre-modern Nepal, Heidelberg, Germany, . Published by the courtesy of the National Archives, Kathmandu. The copyright of the facsimile remains with the Nepal Rashtriya Abhilekhalaya (National Archives, Government of Nepal). All use of the digital facsimiles requires prior written permission by the copyright holder. See Terms of Use.
The accompanying edition, translation/synopsis and/or commentary are available under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License CCby-SA.

Abstract

In response to a large number of unupdated accounts, King Rājendra in this rukkā instructs the janarala khajāñci of the Kausī Tosākhānā to implement changes in the institution’s administrative procedures: first, the mukhiyā of the Kausī is to prepare its ledger (śrestā) himself; second, two clerks (nausindās) are to be assigned to the Tosākhānā for bookkeeping purposes; third, cost overruns reimbursed through deductions from the salaries of the officials responsible for them are to be accurately recorded.



Diplomatic edition

[1r]

श्रीदुर्गाज्यू\

श्रीकुमारि

[royal seal]

1स्वस्ति­श्रीमन्महाराजाधिराजकस्यरुक्का­¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯
2आगे­•कौसितोसाषानाका­जनरल­षजांचिप्रति­कौसितोसाषानामा­हाम्रा­दर्वारको­आमदानीषर्च­लेषना
3लाइ­¯ ¯ ¯ ¯चोकवाट­आयाका­नौसिन्दा­वाहेक्­कौसिका­मुषियापट्टिको­एक­नौसिन्दा­तोसाषानामा­राषि­
4आफुले­कौसिमा­वसि­•लेषपढ­भै­आयामा­लेषपढ­वढन­जादा­•ढेरै­वर्षको­कागजपत्र­रुजुवाजु­नभै­चिट्ठा­
5तयार­नहुदा­अवउप्रान्त­•कौसिका­मुषियाले­एक­नौसिंदा­साथमा­लि­आफुले­कौसिको­श्रेस्ता­लेषनु­•दु
6इ­नौसिंदा­तोसाषानामा­राषी­एकजनाले­श्रेस्ता­लेषाउनु­एकजनाले­कौसिमा­लेषियाको­आमदानी­ष
7र्च­तोसाषानाका­थागनामा­सारि­रुजुवाजु­गरि­नचढ्याको­चढाउनु­•अघिपछि­तिर्जापुर्जा­गैह्र­परिआयाको­
8काम­पुर्याइ­•अघिअघिका­थागना­रुजुवाजु­गरि­तयार­गर्नु­औ­आजसम्म­चलीआयावमोजिम्­रकमदार
9हरूसँग­कौसिमा­व़ासिल­वाँकि­गरि­ज्मा­षर्च­फारक­लिन­¯ ¯ ¯ ¯चोक­पठाउनु­रकम्‌दारगैह्रले­¯ ¯ ¯ ¯
10चोक्‌मा­वहिपत्र­वुझाउँदा­ज्मा­षर्चमा­फाजिल­ठहर्याको­•कौसिमार्फत्­कतै­रकम्‌मा­तनुषाहले­भर्ना­गरि­
11दिदा­•आजसम्म­ज्मा­षर्चमा­भर्ना­नलेषी­ज्मा­षर्चमा­फाजीलै­रहनजादा­•कारिंदाहरू­फेरफार­भयापछि­
12फाजिल­तनुषाह­भया­नभयाको­ज्मा­षर्चमा­हेरि­थाहा­नभै­संदेह­रहन­जांछ­भन्नानिमित्त­अवउप्रांत्त­•जस्
13का­ज्मा­षर्चको­फाजील­जहा­तनुषाह­हुंछ­फलाना­मितिमा­फलाना­ठाउमा­येति­रूपैया­तनुषाहले­भर्ना­
14भनि­ज्मा­षर्चमा­लेषिदिनु­¯ ¯ ¯ ¯चोकमा­रह्याका­ज्मा­षर्चको­नकलमा­पनि­लेषन­लगाउनु­भंन्या­वंदे
15ज­वाधिवक्स्यौं­•येस्‌­वन्देजमा­जो­रह्वैन­तसलाइ­भारि­सजाये­होला­•इति­सम्वत्­१९०२­साल­मिति­पौष­
16सुदि­४­रोज­५­शुभम्­¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯ ¯

[1v]

1रुजु­कुलमानसिंह­वस्न्यात्­रुजु­जंङ्‌वाहादुर­कव़र­रुजु­फत्त्यजङ्ग­साह­
2रुजु­गगनसिंह­
3रुजु­दलभञ्जन­पाँडे­रुजु­सुरथ्‌सिं­पंत­

Translation

[1r]

Venerable Durgājyū

Venerable Kumārī

[royal seal]

Hail! [This is] a missive (rukkā) of the venerable supreme king of the great kings.

To the Janarala Khajāñci1 of the Kausī Tosākhānā.

In order to keep the records of the income and expenditures of our palace (darabāra) in the Kausī Tosākhānā, besides the clerk (nausindā) who came from the coka [of] the Venerable Kumārī (Kumārīcoka) a clerk from the Kausīmukhiyā’s side was placed at [the disposal of] the Tosākhāna, and they have been carrying out the bookkeeping, sitting [together] at the Kausī. Since the amount of bookkeeping (lekhapaḍha) has increased, many years’ worth of documents have not been rechecked for accuracy (rujuvāju) and balance sheets (ciṭṭhā) have not been prepared, from now on the mukhiyā of the Kausī should take a clerk with him [as an assistant] and himself keep the ledger (śrestā) of the Kausī.

Two clerks (nausindā) should be placed at the Tosākhānā. One should be made to keep the ledger. The other one should copy the income and expenditures recorded at the Kausī into the thāganā2 of the Tosākhānā, recheck it for accuracy and enter [items] that have not been entered yet. Complete prior and pending tasks of [issuing] tirjās, purjās and so forth and recheck for accuracy and make earlier thāganās ready [for review]. And, as has been practised up to this day, once the vāsila-bā̃kis have been prepared in collaboration with the rakamadāras at the Kausī, [they] should be sent to the coka [of] the Venerable Kumārī in order to obtain phārakas for the total expenditures (jamā kharca).

When the rakamadāras and so forth submit the ledger to the coka [of] the Venerable Kumārī, and whenever an overrun (phajila) on total expenditures is determined, [the overrun] on the [individual] account (rakama) is reimbursed through the Kausī by deducting it from a salary somewhere. Since such reimbursements have not been recorded for total expenditures up till now, overruns [may] still remain on total expenditures. When clerks are reshuffled, it cannot be known by looking at the total expenditures whether [individual] overruns have been [reimbursed] or not [from] salaries, so that doubt remains. Therefore, we have put into effect a rule that from now on, whenever someone's overrun on total expenditures is to be reimbursed through his salary, the reimbursement through his salary, [together with] the date, place and number of rupees should be recorded under the total expenditures. The [same] documentation should also be recorded in the copies of total expenditures which remain [on file] at the coka [of] the Venerable Kumārī. Whoever does not obey this rule will be subject to heavy punishment.

Wednesday, 4th of the bright fortnight of Pauṣa in the [Vikrama] era year 1902 (1846 CE). Auspiciousness.

[1v]

Attested by Kulamānasiṃha Basnyāt, attested by Jaṅgabāhādura Kũvara, attested by Phattyajaṅga Śāha.

Attested by Gagana Siṃha.

Attested by Dalabhañjana Pā̃ḍe, attested by Surath Siṃ Panta.


Notes

1. M.C. Regmi cites an appointment letter for the position of khajāñcī bearing the same date as this document, which reveals that the person addressed here is Umākānta Upādhyāya (RRS 1984, year 16, no. 4, p. 64). According to J. Whelpton 1991: 202 Umākānta had served as a vakila in Calcutta and as head of the treasury during Bhīmasena Thāpā's time. []

2. The exact meaning of this term is unclear; maybe a general ledger or chart of accounts. []