Hindu Administrative Institutions c9.s1.36

c9.s1.36

*Commerce.*—Commerce came in for the largest contribution only next to that of the land revenue. Taxes on commerce were not imposed indiscriminately but on the strength of the difficulty or otherwise, of purchase and sale of goods by merchants, their standard of life and family expenses besides the incidental charges on intermediaries and labour.¹ It varied from one-tenth to one-fiftieth. But one-tenth seems to have been the general rule like the one-sixth for the land tax.² Among others which contributed towards the material advancement of the state are mentioned ample means of commerce (प्रचारसमृद्धिः), increased production of grains and gold, and diminution of remissions.³ According to the *Kauṭalīya* there was a superintendent of commerce (पण्यध्यक्षः) who would ascertain the demand for various articles and also the rise or fall in their prices.⁴ Such of those merchants who dealt in