Theory of Government in Ancient India (Post-Vedic) c7.38.2

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.