The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c8.96

c8.96

Āpastamba's exemptions from taxation are interesting. Revenue. Brāhmaṇas, women, minors, students, ascetics, the blind, the deaf, the diseased, and Śūdras who live by washing the feet of others need pay nothing to the state.² The maxim may be based partly on facts. On the other hand, on failure of heirs, all property escheats to the king.³