State and Government in Ancient India c23.s3.18

c23.s3.18

We get little information about the taxation of the period. Harsha’s copper plates refer to three taxes, *bhāga*, *hiraṇya* and *bali*. The first of these is obviously the land tax paid in kind, the second refers to taxes paid in cash, whether by the farmers or by the merchants. What particular taxes are referred to by the term *bali*, it is difficult to say. The long-established ferry tax was in vogue. Taxes on merchandise varied with its weight and measure. The Chinese pilgrim states that the taxation was light and forced service was sparingly used. But when one considers how Harsha was for a long time engaged in warfare and was maintaining a huge army, one is inclined to doubt the literal truth of the above statement.