Hindu Administrative Institutions c9.s1.80

c9.s1.80

*Duty on Salt.*—This occupies much of the attention at present of the members of the Indian Legislative Assembly. The unanimous public opinion in India is that salt so essential for life must not be taxed heavily. It will be interesting to examine the amount of revenue charged by the ancient Indian state on this necessary article of life. There was both rock salt and that manufactured from the waters of the ocean. Besides the salt manufactured in the state manufactories, it was imported also from the neighbouring states. The Government was entitled to a fixed share of the former, while one-sixth portion of the imported quantity of salt went to the king. Private individuals and firms were allowed to manufacture only with the previous and express sanction of the Government. Persons proceeding without license, and persons adulterating salt were to have the highest amercement as punishment. Dealers in salt were to pay the toll charge in addition to other fees. Those who took salt for private use were allowed toll free. Even here *śrotriyas*, penance-performers and labourers were exempted from toll dues.¹ It is justifiable if from these we infer that the Kauṭalīyan recommendation of taxes was in no way unscrupulous.