Life in Ancient India as Depicted in the Jain Canons, with Commentaries: An Administrative, Economic, Social and Geographical Survey c7.s3.1

c7.s3.1

Revenue and taxation were the chief support of the State. Revenue in ancient India was derived partly from taxation and partly from sources other than taxation. The *Vyavahāra Bhāṣya* mentions one-sixth of the produce as legal tax,¹ but it seems that it varied according to the amount of the produce, the cost of cultivation, the condition of the market and the nature of the soil.² The commentary on the *Piṇḍa Niryukti* speaks of a house-tax and mentions that a king should collect two *drammas* every year from each house.³ The *Nisītha cūrṇi* refers to a merchant who had twenty vessels, and he gave one as a royal tax.⁴