The Early History of India, from 600 B.C. to the Muhammadan Conquest, including the Invasion of Alexander the Great c18.139

c18.139

In fortified towns the royal revenue was derived largely from taxes on sales, as stated by Megasthenes. In order to facilitate the collection of this important branch of the public income, the cardinal rule was laid down that commodities should not be sold at the place of growth or manufacture.³ The law required that all articles for sale (excepting grain, cattle, and some others) should be brought to the toll-house near the town gate, there offered for sale, and if sold, taxed. Toll was paid only when actual sale took place. The rates of duty varied widely. Imports from abroad paid, as a rule, seven distinct taxes, aggregating about 20 per cent.; perishable goods, such as fruit and vegetables, were charged one-sixth of the value, or 16⅔ per cent.; while on many other classes of wares the rates of duty ranged from 4 to 10 per cent. Highly priced goods, such as precious stones, were assessed on special valuations made by experts. All goods brought for sale had to be marked with an official stamp. The Greek phrase, *ἀπὸ συσσήμου*, refers to that practice.⁴