Theory of Government in Ancient India (Post-Vedic) c7.38.4

c7.38.4

"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