The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c12.66

c12.66

Megasthenes notes that philosophers who made any useful suggestions for the improvement of crops or cattle or for the promotion of public welfare were exempted from all taxation.¹ It seems that the Mauryas did not follow orthodox Brahmanic theory which would grant such exemption to all Brâhmaṇas. Only those who contributed to the public good received that privilege. There is a statement in Bardesanes that "the Brâhmaṇas pay no taxes like other citizens and are subject to no king." But from the context it seems that this refers only to sages and saints.² As already noted, artisans in the service of the state paid no taxes.