Chandragupta Maurya and His Times c11.63

c11.63

Lastly, Megasthenes mentions the duties connected with the collection of taxes charged on sales, Both he and Kauṭilya refer to an *ad valorem* tax on sales. Only while Megasthenes mentions the rate to be tithe, the *Arthaśāstra* mentions a variety of rates ranging from 4 to 20 per cent. The collection of these taxes was the charge of the officer called the *Śulkādhyaksha*.