The Mauryan Polity c8.s3.t5: Principles of taxation
The Mauryan Polity c8.s3.t5
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Principles of taxation
c8.s3.t5.1
Remark has been elsewhere made that the theories of early writers like Maine who called the Hindu states ‘tax-collecting institutions’ have little justification at any rate in regard to the Mauryan times.⁷ Or in other words let us examine the principles under which taxes were imposed and expended. Kautalya is a strong advocate of a gradual system of taxation. Says he: “A king should endeavour to gather the revenue from his subjects in the same way as the fruits of a garden are gathered as often as they become ripe. Just as the gardener would abandon the unripe fruits lest their source should be disturbed, so that the State should abandon the unripe sources of the kingdom lest they should cause anger to the people.¹ Grant of immunities from taxes and escheat was another feature of the Kauṭalīyan system. This was always shown in the case of the deserving—the needy cultivators and the śrotriyas, the latter being wedded to the promotion of the public good of the country as the custodian of the education of the people in addition to other public services according to the belief of those days. Misbehaviour on the part of the tax-collecting officials was anticipated by a statesman of the type of Kauṭalya. Hence proper safeguards were taken to keep a check on these revenue officials who would collect either twice the levied tax or more than what was due, by unduly harassing the subjects at large. To prevent such corruption and extortion special Intelligence officers were appointed, and it was their duty to see that the regulations of the State were properly carried out. Any infringement was reported and severely dealt with.² Taxes were so collected that the people did not feel them to be a strain on their purse. In the light of these healthy principles there is least justification to call the Kauṭalīyan recommendations as in any way immoral or even unmoral.
c8.s3.t5.2
⁷ Hindu Ad. Ind. p. 190.
c8.s3.t5.3
¹ Bk. V, ch. 2.
c8.s3.t5.4
² Bk. IV, ch. 9.