The Social Organisation in North-East India in Buddha's Time c11.52

c11.52

¹ According to Manu VII. 130, of the corn, an eighth, sixth or twelfth part belongs to the king. In X. 120, the eighth part is indicated as the lawful and permissible tax in peace times; in times of need, the king can take a fourth part (X. 118). According to Gautama, the tax of the agriculturists is a tenth, an eighth or a sixth part of the produce. According to Vasisṭha (I. 42), Baudhâyana, (I. 18. 1) Nârada (XVIII. 48) and Viṣṇu (III 22), the sixth part is universally given as the lawful share and this is in agreement with what occurs in the epics where the king is repeatedly described as “ṣaḍbhâgin,” “a sharer of the sixth part.”