Public Administration in Ancient India c16.19

c16.19

The other classification of the revenues given by Chānakya is also important. This we may slightly modify and put in modern form. The income of the State, according to this classification, would fall into two parts, namely, (1) tax-revenue and (2) non-tax-revenue. The first head would comprise (i) fixed taxes (piṇḍa-kara), (ii) one-sixth share of the produce (ṣaḍbhāga), (iii) supply of provisions for the army (senā-bhakta), (iv) religious taxes (bali), (v) tributes from subordinate rulers (kara), (vi) forced benevolences (utsanga), (vii) royalties (pārśva), (viii) compensations (pārihīṇika), (ix) presents (aupāyanika), and rents of public buildings (kausṭheyaka). Under the second head fall (i) the agricultural produce of crown lands, (ii) sale proceeds of grains, (iii) grains obtained by special request, (iv) incidental gains from trade and commerce, (v) interest on capital, and (vi) profits of manufactures undertaken by the State. Besides these, there were certain minor sources of income, such as escheats, fines, confiscations, and forfeitures of the property of rebels.¹