The Institutes of Akbar 198.5

198.5

Fourthly, the remission of duties. His Majesty, in his mercy, has remitted many tolls, though the income derived from them equalled the revenue of a whole country. He only wishes that boatmen should get their wages. The state takes certain taxes in harbour places; but they never exceed two and a half per cent., which is so little compared with the taxes formerly levied, that merchants look upon harbour taxes as totally remitted. The following sums are levied as river tolls. For every boat, 1 R. per kos at the rate of 1000 mans, provided the boat and the men belong to one and the same owner. But if the boat belongs to another man and everything in the boat to the man who has hired it, the tax is 1 R. for every 2½ kos. At ferry places, an elephant has to pay 10 d. for crossing; a laden cart, 4 d.; do. empty, 2 d.; a laden camel, 1 d.; empty camels, horses, cattle with their things, ½ d.; do. empty, ¼ d. Other beasts of burden pay 1/16 d., which includes the toll due by the driver. Twenty people pay 1 d. for crossing; but they are often taken gratis. The rule is that one-half or one-third of the tolls thus collected go to the State (the other half goes to the boatmen). Merchants are therefore well treated, and the articles of foreign countries are imported in large quantities.