State and Government in Ancient India c23.s1.20

c23.s1.20

*Bhāga* (land tax), *śulka* (customs) and *bali* (extra impositions) are the main taxes referred to in the Junagad inscription of Rudradāman. They were paid in cash or kind. Benevolences (*praṇaya*) and forced labour (*vishṭi*) were resorted to by less scrupulous rulers. The army, the general administration and the royal household must have required the lion's share of the state revenues. There is however evidence to show that a considerable part of the state's income was spent on charity to temples and monasteries, help to learned men and the construction of the works of public utility. The extensive charities of Ushavadāta, the son-in-law of King Nahapāna, are a pointer in this direction.