State and Government in Ancient India c20.178

c20.178

Apart from the usual taxation, the state was naturally empowered to levy extra cesses to meet unforeseen calamities, or to finance costly works of public utility, or to carry out its plans of ambitious expansion. The *Mahābhārata* is reluctant to sanction extra taxation even on such occasions, but it admits that there is often no alternative to it. It however urges the state to send out special messengers to the people to explain the gravity of the situation and to win their willing assent to the new taxation proposals.³ The *Arthaśāstra* describes these extra contributions as *praṇayas* or benevolences and lays down that the farmers may be called upon to pay about 25% and merchants from 5 to 50% according to their circumstances.⁴