The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c9.s2.t1.106

c9.s2.t1.106

According to orthodox theory Brâhmaṇas are exempt from all taxes. They were expected to live a life of poverty and could not therefore have much to pay. But the Śânti Parvan makes it clear that if they forsook their true vocation and followed any other occupations, they were to be taxed like others. If any group of persons combined to resist taxation, they should be struck down by diplomacy or force. The brunt of taxation fell on the Vaiśyas who are called karapradâḥ or payers of taxes in the Sabhâ Parvan.¹ In the same Parvan we read of ‘love-offerings.’ Brâhmaṇas, Kṣatriyas, Vaiśyas, Sûdras, outcasts, high and low alike bring tribute to the king, for the sake of love (prîtyartham).¹ Euphemisms apart, such offerings constituted a regular source of income. Elsewhere in the same Parvan many semi-civilised tribes, like the Vairamas, Pâradas, Tungâs, Kitavas, living in woodlands or on the sea-shore, present numerous animals of various species to the king.² The forests which abounded yielded their products and were a distinct source of income. Forced labour was sometimes exacted. We are told in the Śânti Parvan that all Brâhmaṇas who did not come up to the ideal should be made to pay taxes and render the usual corvée.³