Age of the Nandas and Mauryas c11.s15.1

c11.s15.1

Of the revenue resources, public expenditure and the financial position of the Mauryan empire we can form only vague impressions as the data for quantitative estimates are totally lacking. Mention has already been made of the principal items of revenue in town and country listed by Kauṭilya in describing the duties of the Samāhartā (collector-general). Using modern expressions for easy comprehension, we may say that the main heads of revenue were: (1) a share of the produce of land, theoretically a sixth part, but in practice generally a higher proportion varying with local economic conditions; (2) other dues and cesses laid on land including a water-rate which varied according to the nature of the land and crop, and tax on houses in towns; (3) income from crown lands, from forests which must have been very much more extensive then than at present, and from mines and manufactures, some of them monopolies like salt, undertaken by government; (4) customs at the frontiers, and octrois, tolls and ferry dues in the interior levied on merchandise in transport; (5) profits of coinage and gains from trade operations carried on by the government; (6) fees for licenses of various kinds to be taken out by artisans, craftsmen, professionals and traders; (7) fines levied in law courts; (8) miscellaneous receipts like presents, escheat of ownerless property and share in treasure-troves. In times of emergency ‘benevolences’ (praṇaya) were resorted to, and the rich were forced to pay considerable amounts to the state under one pretext or another. Patañjali mentions the fact that the Mauryas introduced images with a view to gain gold—Mauryair hiraṇyārthibhir arcāḥ prakalpitāḥ; the exact method of thus replenishing the treasury is not clear. The practice had become established even in this early period of granting exemptions from payment of revenue—particularly land-revenue—in favour of Brahmins and religious institutions, and of making assignments of revenues, in whole or in part, in favour of state-officials, in lieu of or in addition to their salaries; a careful register of such remissions and assignments was of course maintained, the village of Lumbini for instance was the recipient of a partial remission from Aśoka on the occasion of his visit to the place, it being required to pay only an eighth share of its produce to the royal fisc, instead of the usual fourth.