The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c8.86

c8.86

Baudhāyana’s fiscial system deserves a word of notice. He prescribes one-sixth of the gross produce of the land as the due of the state. On goods imported by sea, a ten per cent. duty should be charged, “after deducting a choice article.” Here the theorist might be reproducing facts. He declares that the duties on marketable goods should be fixed according to their intrinsic value and that the traders should never be oppressed.³ It is probable that the state-demand varied from article to article.