The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t19.5

c11.t19.5

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.