[Pramāṇa](https://indike.org/pramana/) › [Studies](https://indike.org/pramana/ins) › [Polity, law and society](https://indike.org/pramana/ins.polity) › [Hindu Polity: A Constitutional History of India in Hindu Times](https://indike.org/pramana/ins.polity.jayaswal-1924) › c46.28 # Hindu Polity: A Constitutional History of India in Hindu Times c46.28 Hindu Polity: A Constitutional History of India in Hindu Times c46.28 - **Language:** English ### [c46.28](https://indike.org/pramana/ins.polity.jayaswal-1924.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. - [Previous: c46.27](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.27) - [Next: c46.29](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.29) - [Up: c46](https://indike.org/pramana/ins.polity.jayaswal-1924.c46) --- Source: [https://indike.org/pramana/ins.polity.jayaswal-1924.c46.28](https://indike.org/pramana/ins.polity.jayaswal-1924.c46.28) · Pramāṇa