History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v2.c20.141.2

v2.c20.141.2

27 says 'they render unto him the tax of religious merit'. Manu VII. 136 says 'by the religious merit which the śrotriya accumulates every day when protected by the king, the king's life, wealth and kingdom increase.' Vide Manu 8. 305. This sentiment is expressed even by a great poet like Kālidāsa³²⁵ 'forest-dwellers give a sixth part of their *tapas* (merit due to austerities) to the king and that is an inexhaustible treasure'. It is further to be noted that not only śrotriyas, but also many other persons were free from taxation. Āp. Dh. S. (II. 10. 26. 11-17) exempts from taxation all women of the four varṇas, all boys before they show signs of manhood (i. e. before they attain majority), those who stay with their teachers for learning (even though they may be grown up), those engaged in austerities and devoted to right practices, a śūdra who washes the feet (of men of the three higher classes), the blind, the dumb and the diseased, those who are forbidden to possess wealth (i. e. ascetics etc.). The Vas. Dh. S. (19. 23.)³²⁶ exempts from taxation the king's servants, helpless persons, ascetics, minors, senile men (above 70), young men, and women who are recently delivered. Manu VIII. 394 contains a similar provision. Bṛhat-Parāśara³²⁷ (chap. III, Jiv. part II p. 113) says 'a brāhmaṇa engaged in agriculture had to pay nothing to anybody'. It is extremely doubtful whether in actual practice kings respected all these rules.