History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.432.4

v4.c62.432.4

In the Kharepatan grant of the Śilāra king Raṭṭarāja dated śake 930 it is provided that one golden *gadyāṇa* was levied as duty on each vessel that came from another country (dvīpāntarāyāta-vahitrāt) and one golden *dharaṇa* had to be paid on each vessel coming from the district of Kandaḷamūlīya excepting Cemulya (modern Cheul) and Candrapura. Vide E. I. vol. III. p. 292 at p. 301. Śukra (IV. 2. 109–111) lays down some very reasonable rules viz. on the same commodity śulka is to be taken in the same country by the king only once and never more than once; the king may take either 1/16, 1/20 or 1/32 from the vendee or vendor; no śulka is to be taken from the vendor when he has to sell his goods at the same price at which he bought them or for less than the cost price; the king should always take from the buyer the proper śulka after seeing what profit he is going to make. Nār. (sambhūya-samutthāna verses 14–15) lays down that whatever is to be used by śrotriyas (brāhmaṇas learned in the Vedas) for domestic purposes is exempt, but not what they may employ in trade; the gifts received by brāhmaṇas, the property of stage-players, whatever is carried on a man’s shoulders—on all these no śulka must be levied. The exemption of brāhmaṇas and others from taxation has already been dealt with in H. Dh. vol. II. pp. 143–145. Gaut. X. 9–12, Āp. Dh. S. II. 10. 26. 10–16, Vas. I. 42–46 and 19. 23–24, Manu. VIII.