Hindu Polity: A Constitutional History of India in Hindu Times c46.28

c46.28

The main-stay of revenue was the king's fixed bhāga or the 'share' of produce of agriculture. His 'share' in merchandise sold in the market was 'one-tenth' or so according to circumstances¹. There were however some other sources of revenue which are at present called excise and customs (*śulka*). In the regulation of these the king had a somewhat free hand. The later law-books attempted even to regulate these by fixed laws. Yet they could not exhaust the list and a greedy or needy sovereign could find some loop-hole. The Nandas are accused to have taxed hides or furs. Evidently these articles had not been taxed before. There was a vast trade in skins or furs between the Magadha Empire and the Himalayan countries as the Artha-Sāstra proves.² These imports when taxed by the predecessors of Chandragupta gave rise to accusations of greed. Evidently it was with reference to such occasions and opportunities and the realization of the *bhāga* in general that canons of taxaion were evolved and settled.