Hindu Administrative Institutions c9.s2.20

c9.s2.20

Another aspect of the ancient system of taxation was the grant of immunities from taxes and escheat. This was perhaps actuated both by religious and political considerations; for example, *śrotriyas*, ascetics, women, religious establishments, were exempted from taxes. The right of escheat was in operation to properties other than those enjoyed by *śrotriyas*.⁴ Conformably to the