[Pramāṇa](https://indike.org/pramana/) › [Studies](https://indike.org/pramana/ins) › [Polity, law and society](https://indike.org/pramana/ins.polity) › [The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times](https://indike.org/pramana/ins.polity.prasad-1928) › c14.26 # The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c14.26 The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c14.26 - **Language:** English ### [c14.26](https://indike.org/pramana/ins.polity.prasad-1928.c14.26) Manu's maxims on taxation throw some light on contemporary practice. In Manu, as in the Mahābhārata and elsewhere, the theoretical justification for the large amount and variety of state dues is that they represent the price of the protection which the state extends to all. The land revenue should be one-fourth, one-sixth or one-eighth of the crops, that is, of the gross produce. It is possible that in Manu's age the land-revenue varied from one-fourth to one-eighth in different localities. Besides, a fiftieth of cattle and gold may be taken by the king. He awards the king a sixth part of "trees, meat, honey, clarified butter, perfumes, (medicinal) herbs, substances used for flavouring food, flowers, roots and fruits; of leaves, potherbs, 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 gives the state one-twentieth of the value of each saleable commodity as calculated by experts. All who live by traffic should annually pay something, be it a trifle. Any attempt to defraud the customs-house was to be punished with a fine, eight times the amount due. Mechanics, artisans and Śūdras who lived by manual labour should contribute to the state a day's labour in the month. - [Previous: c14.25](https://indike.org/pramana/ins.polity.prasad-1928.c14.25) - [Next: c14.27](https://indike.org/pramana/ins.polity.prasad-1928.c14.27) - [Up: c14](https://indike.org/pramana/ins.polity.prasad-1928.c14) --- Source: [https://indike.org/pramana/ins.polity.prasad-1928.c14.26](https://indike.org/pramana/ins.polity.prasad-1928.c14.26) · Pramāṇa