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The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t23: 4. Kautilyan Finances (c 300 B. C.)

The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t23

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4. Kautilyan Finances (c 300 B. C.)

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We shall now proceed to analyze the revenues of the Maurya Empire. One of the functions of the *gopa*, the officer at the lowest rung of the executive hierarchy, was to register the probable dues of the villagers in "working men"⁴ along with taxes, tolls and fines. It is not clear if we are to understand that the empire used to rece[broken line] in "services" like the Roman republic in its earlier sta[broken line] instance, as is recommended by Viṣṇu,¹ Manu,² or Śukr[broken line] henes's account of India, again, we read that one of the [broken line] vital statistics kept by the census officials of the municipal of Pâtaliputra was the levy of a tax.⁴ If some particular ta[broken line] singled out because of this statement it was evidently a poll ta[broken line] citizens per head.

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⁴ *Ind. Ant. loc. cit.*

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¹ Ch. III, 32.

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² VII, 138.

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⁴ Mc Crindle's *Anc. Ind.* 87—88.

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The financial authorities themselves classified the revenues in principal groups according to the kind of resource tapped by "Fortified cities" constituted the first revenue jurisdiction. The or "country" districts constituted the second.³ Mines were treate[broken line] distinct source of public income. Gardens and forests also forme[broken line] independent groups. Quadrupeds like cows, buffaloes, sheep, asses, camels, horses and mules likewise contributed their quota. seventh head was traffic both by land and water.

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³ Ch. IV, sec. ii, line 241.

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Each of these sources is described in detail in the *Artha-śâs* The several items of income from the "country", the second in the above grouping, comprised six heads. Crown-lands yielded the first revenue that was known as *sîtâ*. The second head was *bhâga* (share) or revenue in kind realized from private landlords. A special tax, *bali*, was demanded for religious purposes corresponding to the dues realized by Athens for the festivities. Sundry collections known as *kara* were made in money. *Târa* was the toll realized on boats, ferries and ships. The sixth item consisted of various dues, *vartanî* (road-cess), *śulka* (toll), etc. and was levied as a rate on all traffic.

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The fortified cities contributed to the imperial exchequer under twenty different heads. These were toll, fines, weights and measures, jails, currency, passports, excise, slaughter-houses, oils, *ghî* (clarified butter), salt, goldsmiths, commerce, courtesans, gambling, house-building, artisans, gate-dues, and religious institutions. There were special taxes on a people called Bahârikas. They appear to have been mercenary soldiers or some wealthy community living at Nâlandâ, the famous university town of later ages. Like Jews in Europe this race was considered by the Hindu empire to be a good victim for fleecing.

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Altogether, there were at least fifty different names under which revenues flowed into the treasury. For our present purpose we shall classify them into eight modern categories: (1) land revenue, including the income from forests and gardens, (2) customs duties, (3) excise on sales, (4) "direct" property taxes of various denominations, (5) fines as penalties for all sorts of offence, (6) economic "earnings" or profits from the commercial undertakings of the naval department, (7) income from the crown monopolies in extractive (mine, salt, etc) and other industries (8) miscellaneous collections like port-dues, etc.

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⁵ *Ind. Ant.* 1905, p. 47.

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