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State and Government in Ancient India c4.8

State and Government in Ancient India c4.8

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c4.8

Chapter XII deals with Revenue and Expenditure. Principles of taxation have been discussed and the various aspects of the land tax have been extensively considered. The question of the ownership of land has been critically examined. Taxes on commerce and industry have also been considered. The chapter concludes with a discussion of the items of State expenditure. Epigraphical sources have supplied rich material for this chapter.