The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c9.s2.t1.105

c9.s2.t1.105

The sources of revenue in the Mahâbhârata are wider than in the Sûtras. Theory again fixes the land-tax at one-sixth of the produce. This was supplemented by customs again on the theory that merchants should pay for the protection which they received from the state. There was no fixed rate for mercantile dues; they were to be settled after consideration of the purchases, sales, profits and standard of living. Artisans should be taxed on an evaluation of their manufactures, their expenses, receipts and their general prosperity. Justice formed another plentiful source and brought in a good deal by way of fines and forfeitures. In a curious passage, Arjuna remarks that Brâhmaṇas should be punished with word of mouth, Kṣatriyas with restriction to bare sustenance and Vaiśyas with fines and forfeiture of property.