The Mauryan Polity c10.s3.t5.1

c10.s3.t5.1

The sixth board attended to the collection of revenue on sales of merchandise. According to the Arthaśāstra the Superintendent of Tolls was generally the officer who was engaged in such business.⁴ The rate mentioned by Megasthenes as 1|10th must have been a conventional one like the 1|6th share of land revenue. In practice however the rates varied according to the quantity and quality of the articles, their easy availability, necessity, or otherwise. Flowers and fruits which were luxuries were taxed 1|6th while cotton cloths, arsenic, metals, sandal, raw materials, carpets, and woollen goods were charged from 1|10th to 1|15th. The rate varied again from 1|20th to 1|25th for articles of absolute necessity—cattle, cotton, medicine, fibres, skins, clay pots, oils, sugar, salt, etc.¹ Towards the end of the chapter entitled *śulkavyavahāraḥ* Kauṭalya rightly remarks that agreeably to the customs of countries or communities, the rate of tolls shall be levied on commodities, old and new.²