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The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t19: a) Sources other than Land

The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t19

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a) Sources other than Land

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In the first place, there was a "tax in money".³ It is not clear as to what should be meant by this item. It may have been a direct tax *per capita* like the poll tax of 1377—1380 in England during the Hundred Years' War or the *tributum* in Rome.

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³ The list can be seen conveniently in Aiyangar, pp. 165, 166, 180—182.

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Something like "general property tax" has to be seen in several imposts. Like the horses and cattle taxed by mediaeval German states⁴ "animals" were counted to contribute to the Chola exchequer. The furniture, clothing, and ornaments are not enumerated in the schedule of taxes on "personalty". But "movable" property as contrasted with the real estate was assessed in the form of "fixed capital" like looms and oil-mills. Tanks also were included in the list of property-dues.

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⁴ Seligman's *Ess.* p. 39. Cf. Aghnides' *Mohammedan Theories of Finance*, pp. 526, 527.

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A tax was realized on weights, whatever it might imply. But some light may be thrown on this item from the legislation of the Mauryas. In the *Arthaśâstra* of Kautilya (fourth century B. C.) we read that no trader was allowed to have his own weights and measures. Every day the business men had to have their scales and weights stamped afresh by the government.⁵ The authorities realized a revenue from the stamps. Now if this custom of the first Hindu empire were followed by the Tamil *sârva-bhaumas*, we may consider this business tax on weights to be another property tax. The rate may have been small, but the total receipts of the empire under this head must have shown a high figure, as the number of taxable individuals including the pettiest retailer was obviously large.

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⁵ Shamasastry's article on "Châṇakya's Land and Revenue Policy" in the *Ind. Ant.* 1905, pp. 50, 51.

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It is doubtful if the business or license tax paid by the Tamil gold-smith should not be scheduled as a charge on property. But "unripe fruit" in the Kartigai month, though a levy in kind, must be regarded as such. Stocks, bonds and mortgages that are so prominent in modern economic life and necessarily occupy an important place in the taxation of property are not naturally to be looked for in Hindu finances of the eleventh, twelfth, and thirteenth centuries. But it is interesting to note that — the "sonship" was assessed among certain social classes, e. g. the "right hand" and "left hand" orders. The public income from the sonship dues was identical with that accruing from inheritance tax, or estate or "death duty", i. e. the charge made by modern governments on the transfer of property from the dead to the living.

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None of these property dues were of course prices charged by the government for economic or other services rendered to the people. They were all deduced from the power of the state to obtain revenue by "compulsory dues and charges upon its subjects", i. e. taxes in the strictest sense of the term. None of them can moreover be regarded as income from "state property" and "state monopolies", the two sources that contribute about 25 per cent of French revenues.¹

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¹ Palgrave, Vol. II, p. 69.

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Taxes on consumption (*Aufwand-steuern*) were, besides, not neglected by the Chola Empire. There was a tax on bazars. The levy of tolls was common. The tax on trade or sales like the Athenian and Roman excise of 1 per cent² was another regular feature of the financial system. As taxes on the necessaries of life these excise duties could not but touch the community at every grade. They served, therefore, economically speaking, as real poll taxes though of an "indirect" denomination. We do not know if salt was a state monopoly as under the Roman republic³ or as in Maurya India. But the French *gabelle*⁴ was not to be forgotten by the Tamils who were too mindful of their revenues to overlook tapping this necessity of life that is bound to obey the law of "inelastic demand". We shall have details about Hindu salt tax in connection with Maurya finance.

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² Schömann, p. 449.

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³ Ramsay, p. 277.

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⁴ Brissaud, p. 505.

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A rent or license tax was realized from the fishers. Taxes on the collection of rents also are mentioned. Tax-"farming" may thus have been a fact in certain directions. Furthermore, the "penal power" of the state was effectively made use of to cooperate with its finance department. We do not have a long list of fines demanded of the delinquents by the Tamil Empire. It is known only that apothecaries were fined for "rotten drugs". An income of minor character is obvious in Kulot-tûnga's legislation (1070—1118) by which the state charged a seigniorage upon coining.⁵

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⁵ Aiyangar, pp. 149, 150.

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Income from the "services" of the state is mentioned in three connections. First, the villagers had to contribute their mite to maintain the watchman who was placed over the *vettis* (paths). This was for obvious reasons a regular rate or cess, though local, for one of the minimum functions of government. Secondly, the state seems to have supplied the *karnam* to measure the paddy of the cultivators. He had to be paid for by the rural commune at a certain rate. Lastly, a water-rate or "tax on water-courses" for irrigation was an inevitable charge upon every peasant.

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Mines, though they must certainly have been important sources of Chola revenues, are not mentioned in the inscriptions. Nor are the customs duties referred to. Of course neither of these could form part of the regular dues of a village to the government. But we are in a position to realize that when all these dues and others not enumerated in the inscriptions that happen to have been found are considered in their totality the income of the Tamil Empire would rise to a considerable amount.

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