The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t25.18

c11.t25.18

Recent authorities on the *Überwalzung* or "shifting" of taxation are for practical considerations inclined to do away with the formal or verbal distinction that economists have long drawn between the taxes on consumption (like customs and excise) and the taxes on property or income.¹ But using the conventional nomenclature we have to mention that in addition to customs and excise, the so-called "indirect" taxes, the Maurya Empire levied "direct" taxes as well. It has already been pointed out, of course, that a great part of the land revenue was a direct tax on real estate in so far as land was the private property of citizens. The taxes on personalty or movable property have now to be enumerated.