The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t19.10

c11.t19.10

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.