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Aristotle

"Politics"


In some states there are many such offices; in others there are a
few only, while small states are content with one; these officers
are called generals or commanders. Again, if a state has cavalry or
light-armed troops or archers or a naval force, it will sometimes
happen that each of these departments has separate officers, who are
called admirals, or generals of cavalry or of light-armed troops.
And there are subordinate officers called naval captains, and captains
of light-armed troops and of horse; having others under them: all
these are included in the department of war. Thus much of military
command.
But since many, not to say all, of these offices handle the public
money, there must of necessity be another office which examines and
audits them, and has no other functions. Such officers are called by
various names- Scrutineers, Auditors, Accountants, Controllers.
Besides all these offices there is another which is supreme over them,
and to this is often entrusted both the introduction and the
ratification of measures, or at all events it presides, in a
democracy, over the assembly. For there must be a body which
convenes the supreme authority in the state. In some places they are
called 'probuli,' because they hold previous deliberations, but in a
democracy more commonly 'councillors.' These are the chief political
offices.


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