Theory of Government in Ancient India (Post-Vedic) c8.83

c8.83

Besides these principal duties there are some minor dues to be paid. The wardens of the marches could levy a *paṇa* on each head of cattle, a quarter *paṇa* on a minor quadruped, one and a quarter as road-cess on every load of merchandise, and a *māsā* on every head-load. The wardens should also stamp all imports with their seals and forward them to the Superintendent of Tolls. Merchants were entitled to compensation for any loss to their goods in state custody. Curiously enough, it is commodities of ceremonial use that formed the chief exceptions to the customs. Articles intended for marriage rites, or for women during their period of confinement, or which a bride was taking from her parents to her new home, gifts for presentation, for the ceremony of tonsure, sacrifices, investiture with sacred thread, worship of gods or other such ritual, cows which were to be given away—all should pass free.¹