The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t25.1

c11.t25.1

Important taxes of the Mauryas were twofold: customs and excise. Along with land revenue these must have constituted the mainstay of their finance. In Athens⁵ under Pericles the policy of free trade appears to have been adopted as the city depended for its food supply on external sources. Its normal customs duty was therefore as low as 2 per cent. The Roman *portoria*⁵ (customs dues) were higher, the earliest maximum being 5 per cent. The extreme maximum under Constantine was 12 1/2 per cent. But the Maurya tariff was high enough to verge on, if it did not actually establish, an economic "protection". Thus in regard to imported salt the empire demanded in the first place, one-sixth or 16 2/3 per cent of the entire commodity, and in the second place a 5 per cent as trade or sale tax on the remaining 5/6ths.⁶ Similarly foreign liquors, wines and intoxicants had to bear heavy import duties which varied from one-fifteenth or 6⅔ per cent to one-tenth or 10 per cent of their value.¹ In both cases, in addition to the tariff the government charged an extra duty in order to compensate the loss in the sale of local produce. The total maximum may have approached the British customs rate, which though down to 1700 not generally higher than 5 per cent rose to 25 per cent by 1759.²