State and Government in Ancient India c20.50

c20.50

There is ample evidence to show that they were discharging this duty in spirit as well as in letter, and it was but meet that the state should have exempted them from taxation. In many cases, however, revenues of whole villages (known as *agrahāra* villages) were assigned to learned Brāhmaṇas for their maintenance; when such was the case, they were usually required to pay a quit rent.¹ This was but fair, for they could no longer put forth the plea of poverty. If, however the share which Brāhmaṇa scholars obtained in the revenue was very small, they were often granted full exemption from taxation.² But such cases however were exceptional.