The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t24.7

c11.t24.7

In the budget of the Maurya Empire as in that of the Roman we have therefore to look for two entries, theoretically considered, under land revenue. The first was rent paid by the *ryot* or tenant to the state-landlord, the second was a "direct tax" paid by the citizen to the government. The imperial demand from land was very high, higher even than what we have seen under the Cholas. For the land alone,² where irrigation was carried on by hands the due was 1/5th of the yield; where irrigation was carried on by conveying water on shoulders or through water raised from tanks, lakes and streamlets the due was 1/4th; and where irrigation was carried on by pumping (*sroto-yantra*) water from rivers, the due was 1/3. An additional *udaka-bhâga* or water-rate was charged by the government at 1/4th or 1/5th of the produce. The total rates ranged therefore from 2/5ths or 40 per cent to 7/12ths or about 57 per cent of the gross outturn. Provisions for the remission of taxes are recorded. But it was not done on any doctrinaire principle. Abatements were graduated according to the difficulties and cost of improvement effected by cultivators.³ Gardens were assessed at the same rates as cultivated lands. An additional one-sixth or 16 2/3 per cent had to be paid as excise on sales.⁴