History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.432.2

v4.c62.432.2

Commodities intended for marriage or taken by a bride from her parents to her husband or meant as presents or for the purpose of sacrifices or the *accouchement* of women or for the worship of gods, or for the ceremonies of *caula*, *upanayana*, *godāna*, or for the observance of a *vrata* or for the consecration of a person for a sacrifice and for other special ceremonies shall be allowed to go free of tolls. Whatever commodities would cause harm to the realm or are useless should be destroyed; whatever is of great benefit and seeds not easily available should be allowed to be imported without charge²⁴⁹. He further says (II. 22) that śulka is levied on exports and imports of merchandise and that on imports the tax will be one-fifth of the price of the commodities (as a general rule) and prescribes varying rates (1/6, 1/10, 1/15, 1/20, 1/25) on different kinds of articles. In II. 28 (on the superintendent of shipping) Kauṭilya gives further rules some of which have been already noted. He prescribes rules for ferries also, viz. that brāhmaṇas, ascetics, children, very old people, sick men, messengers, pregnant women are to be provided with free passes by the superintendent enabling them to use the ferries. A man with a load and small animals were to pay one māṣa at a ferry, a cow or a horse two māṣas and so on. The Mānasollāsa (II. 4. vv. 374-376 p.