Public Administration in Ancient India c16.10

c16.10

The various kinds of income from the capital were : excise duties levied on certain articles locally produced, such as cotton goods, oils, salt, liquors, and metallic manufactures ; taxes on warehouses, guilds of artisans, and temples ; duties collected at the city gates ; and fines on gambling and betting. The rates of duties were fixed in view of the nature of a particular commodity and also of its place of origin.³