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Pre-Buddhist India: A Political, Administrative, Economic, Social and Geographical Survey of Ancient India Based Mainly on the Jataka Stories c4.t5.149

Pre-Buddhist India: A Political, Administrative, Economic, Social and Geographical Survey of Ancient India Based Mainly on the Jātaka Stories c4.t5.149

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c4.t5.149

Another important source was that from the city-gates as we know from the *Mahāummagga Jātaka*,² where the king, being pleased with his wise minister, is stated to have given over to him the income, accruing from all the four city-gates (*catusu dvāresu sunkam dāpesi*). This corresponds to the *dvāradeya* of Kauṭilya,³ which was the tax on goods entering and leaving a town or a city, amounting to one-fifth of toll dues which again varied according to commodities imported or exported.