Social and Political Life in the Vijayanagara Empire (A.D. 1346 – A.D. 1646) v1.c10.s2.1

v1.c10.s2.1

Manu has specified the rate of taxation and customs duties thus: "A fiftieth part of the (increments on) cattle and gold may be taken by the king, and the eighth, sixth, or twelfth part of the crops. He may also take the sixth part of trees, meat, honey, clarified butter, perfumes, (medical) herbs, substances used for flavouring food, flowers, roots, and fruits; of leaves, pot herbs, grass, (objects) made of cane, skins, of earthen vessels, and all (articles) made of stone".¹ "Let the king make the common inhabitants of his realm who live by traffic, pay annually some trifle which is called a tax. Mechanics and artisans, as well as Sūdras who subsist by manual labour, he may cause to work (for himself) one (day) in each month. Let him not cut up his own root (by levying no taxes) nor the root of other (men) by excessive greed; for by cutting up his own root (or theirs) he makes himself or them wretched".²