The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c8.67

c8.67

Gautama’s precepts on taxation probably bear some relation to facts. The land-tax should be one-sixth, one-eighth or one-tenth of the gross produce.⁶ One-sixth was the standard fixed by Hindu theory in ancient India. It will appear that the land-tax was always supplemented by others. “Some declare that (there is a tax) also on cattle and gold, *viz.*, one-fiftieth of the stock.”⁷ On merchandise, 1/20th was to be paid as duty; on roots, fruits, flowers, medicinal herbs, honey, meat, grass and firewood, 1/60th.⁸ Besides, a merchant should give the king every month one article of merchandise for less than the market value.⁹ Even those who had nothing to give should make some contribution. Gautama wants every artisan to contribute a day's labour to the service of the king.¹ In addition to all this, treasure-trove should belong to the king.² The sources of revenue and the rates fixed are likely to have obtained in practice. Gautama, like all other Hindu writers, holds that the justification of taxation was the protection which the king afforded to all and sundry.³ This is probably a correct representation of the public feeling of those days but there was no constitutional means of enforcing the duty of protection.