State and Government in Ancient India c23.s6.23

c23.s6.23

South Indian inscriptions show that there were taxes imposed upon the smiths, goldsmiths, shepherds, fishermen, weavers, toddy-drawers, etc. Smṛiti writers have recommended that the artisans should be made to work free for the state once or twice a month; in later times this liability seems to have been converted into a regaular tax in south India.