Theory of Government in Ancient India (Post-Vedic) c7.38

Language: English

c7.38.1

Manu lays down the same principles of taxation as the Mahâbhârata. He has a remarkable idea on the origin and validity of property. "Land belongs to him who clears off the timber and a forest animal to him who owns the arrow." It reminds one of Locke who sees the beginning of property in the mixing of human labour with natural substance. But in Manu the idea is not followed up by establishing taxation on consent. The maxim is "No taxation without protection." A king who levies taxes but does not afford protection takes upon himself "all the foulness of his people" and sinks into hell. Duties and taxes must be fixed after full consideration in a manner so as to provide an adequate revenue to the state and an adequate return to the workers. "As the leech, the calf and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes." The land-tax should be one-sixth, one-eighth, or one-fourth of the crops, that is, the gross produce. "A fiftieth of cattle and gold may be taken by the king," says Manu. Here he seems to refer to fresh acquisitions in these species of property. There was hardly anything which the state did not tap to increase its resources. Manu awards the king a sixth part of "trees, meat, honey, clarified butter, perfumes, (medical) herbs, substances used for flavouring food, flowers, roots and fruits;

c7.38.2

of leaves, pot-herbs, grass, (objects) made of cane, skins, of earthen vessels, all (articles) made of stone." The duties on traders should be fixed on a consideration of the rates of sale and purchase, the means of communication, the charges of securing goods and the necessary expenses of the dealers. Elsewhere Manu prescribes one-twentieth of the value of each saleable commodity as calculated by experts. All who live by traffic must annually pay something, be it a trifle. There seems to have existed some state monopolies and restrictions on exports and, perhaps, also imports. Those who violated these rules were to suffer the confiscation of their whole property. An attempt to defraud the customs-house was to be punished with a fine eight times the amount due. There was another species of contribution to which the state was entitled from those who had nothing to give in cash or kind. Mechanics, artisans and Śūdras who lived by manual labour, should work for the king for a day in each month.¹ Treasure-trove is pointed out as another source of income. The king was entitled to one-sixth, one-tenth or at least one-twelfth of the property lost and afterwards found. Such property was to be deposited temporarily with special officers. If any one of them tampered with it, he was to be trampled under the feet of an elephant.

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If any one laid a false claim to it, he was to be fined one-eighth of his property or less if the value of the treasure trove was not enough to justify such a fine. Property of which the owner had disappeared must be deposited with the state. If unclaimed for three years, it was to lapse to the king. Any one who claimed it at all, must accurately describe its colour, shape, size, the number of its items, the time and place of its loss, etc. If he failed to do so, he should pay a fine equal in value to that of the article claimed. All this, however, does not apply to property stolen by thieves. That must be restored to its rightful owner of any caste whatever. If the king appropriates such goods, he incurs the guilt of a thief. If the king, that is, the state, discovered any old treasure hidden under ground, half of it must go to the royal exchequer and the other half be distributed among Brâhmaṇas. Not only of ancient hoards but also of the metals underground, the king was entitled to one-half for two reasons. In the first place, he gave protection to all. In the second place, he was the lord of the soil. Here Manu seems to indicate that essentially the state was the owner of the land. Numerous petty dues were levied at ferries. Their classification is curious.

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"At a ferry, an (empty) cart shall be made to pay one paṇa, a man's (load) half a paṇa, an unloaded man one-half of a quarter." Carts laden with merchandise paid according to the value of the goods.¹ It will be observed that the state shares with Brâhmaṇas the distribution of treasure-trove. To Brâhmaṇa scholars was given a yet greater privilege. Śrotriyas were not to be taxed under any circumstances. The king may be dying of want but he is to make no levy on them. On the other hand, they must always be provided with the necessaries of life. Nor should those people be taxed who conferred benefits on Śrotriyas. These provisions implied a patronage of learning, education and scholarship. Helpless folk were also exempt from taxes. Those who had completed seventy years of age, who were blind, cripples or idiots should not be forced to pay a tax.²