Mbh 12.87.2a

"'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 one 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.