State and Government in Ancient India c20.53

c20.53

The whole of the Brāhmaṇa class, however, has been recommended for exemption from taxation by some Smṛitis.³ Opinion seems to have been divided on this point, for the *Mahābhārata* emphatically declares that those among the Brāhmaṇas, who were holding lucrative appointments in the government service, or those who were following the money-making professions like trade, agriculture and cattle-rearing, were to be charged usual taxes and cesses at their full rates.⁴ When Brāhmaṇa writers themselves differed on this point, it is but natural that all states should not have regarded the recommendation as binding. We do get occasional cases of the entire Brāhmaṇa class being exempted from certain taxes. Thus a record of king Somasimhadeva of the Paramāra dynasty,⁵