The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t25.13

c11.t25.13

The excise branch of the revenues was throughly centralized. The licensing procedure was most efficiently observed. Nobody was permitted to sell the goods at the places of growth or manufacture, e. g. fields, gardens, forests and mines.² All commodities had to be brought to the customs house or toll office near the city gate. These were then marked with the state stamp called *abhijnâna-mudrâ* (mark of identification) in *sindûra* (vermilion). The tax was levied, however, only after sale. The law was strict, as evasion of the excise was a capital offense. False statements to the officials made by merchants in regard to amount or price were moreover punished as cases of theft, i. e. by fine, mutilation or even death.³