State and Government in Ancient India c20.10

c20.10

In the Vedic period, Brāhmaṇas were engaged in the unproductive profession of priesthood, and the Kshatriyas were mostly occupied in conquering and annexing new territories ; the Śūdras held no property. The incidence of taxation, therefore, naturally fell heavily on the Vaiśyas who were engaged in the productive profession of agriculture, trade and cattle-rearing. The Vaiśya is, therefore, often described as the payer of tributes and taxes.² It is not, however, to be supposed that the other classes escaped altogether ; for the king is often described as taxing all his subjects.³