State and Government in Ancient India c20.151

c20.151

Let us now consider the taxes payable by industry. As far as petty artisans like smiths and carpenters wrere concerned, it appears that they were usually required to work one or two days a month for the state.⁵ The Central Government usually transferred the right to receive the labour tax to the local bodies which could utilise it in carrying out their schemes of works of public utility. Inscriptions refer to this tax as *kārukara*, ‘the tax on artisans’. It may have also included small imposts realised from barbers, washermen, goldsmiths and potters.