The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t25.16

c11.t25.16

It is evident that the customs and excise receipts of the Maurya Empire were much more voluminous than those of the Roman Empire. Analogues for this aspect of Hindu finance have to be sought in modern states like England, France, and Czarist Russia, where half of the national revenues is made up of the returns from customs duties and excises, or the United States where virtually the whole of "federal" revenues is derived from these two elements in the *Aufwand-steuern*.⁴