On Yuan Chwang's Travels in India, 629–645 A.D. v1.c8.s13: Revenue and Taxation

On Yuan Chwang's Travels in India, 629–645 A.D. v1.c8.s13

Language: English

Revenue and Taxation

v1.c8.s13.1

Our author next gives us a few particulars about the fiscal matters of Government in India.

As the Government is generous official requirements are few. Families are not registered, and individuals are not subject to forced labour contributions. Of the royal land there is a fourfold division: one part is for the expenses of government and state worship, one for the endowment of great public servants, one to reward high intellectual eminence, and one for acquiring religious merit by gifts to the various sects. Taxation being light, and forced service being sparingly used, every one keeps to his hereditary occupation and attends to his patrimony. The king's tenants pay one sixth of the produce as rent. Tradesmen go to and fro bartering their merchandize after paying light duties at ferries and barrier stations. Those who are employed in the government service are paid according to their work. They go abroad on military service or they guard the palace;

v1.c8.s13.3

the summonses are issued according to circumstances and after proclamation of the reward the enrolment is awaited. Ministers of state and common officials all have their portion of land, and are maintained by the cities assigned to them.

v1.c8.s13.4

In this passage the words for "every one attends to his patrimony" are in the original chü-t'ien-k'ou-fên (俱田口分), and Julien translates "tous cultivent la terre pour se nourrir". This is not a correct rendering of the words and is at variance with what follows about the traders. The k'ou-fên in China was originally the farm of 100 mou given out of government lands to a married couple to maintain the family and keep up the ancestral worship. This farm was called k'ou-fên-shih-ye-chih-t'ien (口分世業之田) or "the arable land which is hereditary property for the maintenance of the family". Then t'ien (田) which means "to cultivate", means also "to administer" or "manage", and t'ien-k'ou-fên is "to look after the family property", k'ou-fên being used in a general sense.

v1.c8.s13.5

As to one sixth of the crop being paid by the king's tenants as rent we find mention of this in Manu and other authorities.¹

v1.c8.s13.6

¹ Manu VII. 130, 131, VIII. 308.

Linked texts (1)

Mānava Dharmaśāstra — Manu & Bhṛgu, Sanskrit