History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.432.5

v4.c62.432.5

394 exempt a learned brāhmaṇa, the women of all varṇas, all boys before the signs of puberty appear, all those who stay with a teacher for study, ascetics who are intent on dharma, śūdras that do menial work such as washing the feet of higher varṇas, the blind, the deaf and dumb, the diseased, the cripple, an old man of 70 years or more. Though these really required more protection than most people, humanity and higher feelings made them exempt from taxes from very ancient times. The claims to exemption were probably exaggerated and not respected in practice. For example, Nārada (VI. 14) states that the king is not to levy tolls or customs duties on articles required by śrotriyas for domestic use but if they engaged in trade they had to pay taxes on merchandise.²⁵¹ The Mit. on Yāj. II. 4 states that the six exemptions mentioned in Gaut. (VIII. 12-13) apply only to a very learned brāhmaṇa and not to all brāhmaṇas. Manu. VII 133 provides that a king even when he has lost everything should not levy a tax on śrotriyas and relying on this the Vaijayantī explains Viṣṇu Dh. S. III. 26 as referring only to learned brāhmaṇas. The Rāmāyaṇa (III. 6. 14)251a states, differing from other authorities. that the king shares one-fourth of the merit of *munis* (ascetics) dwelling in his kingdom. There was a corresponding liability on the king; viz. he shared half and half in the demerit due to the sins committed by the subjects that are not properly restrained by him (Yāj. I. 337).