The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t25.6

c11.t25.6

The normal Maurya duty on foreign goods was one-fifth of their value, i. e. 20 per cent. One-sixth, i. e. 16⅔ per cent was realized from fresh fruits, vegetables, pepper, dried fish, flesh and other perishable goods. The rates on conches, diamonds, pearls, etc were to be fixed at the custom house by experts. Silk garments, arsenic oxide, skins, carpets, etc were charged *ad valorem* from 6 to 10 per cent. The minimum rates on the tariff schedule were 4 to 5 per cent. In order to be consistent, of course, the Empire severely dealt with all cases of smuggling. The highest fine of 3,000 *paṇas* or 750 was the punishment prescribed for this offence by the penal code.[³] This was nothing extraordinary considering that the penalty for smuggling according to the latest law in the United States is a fine of 5,000 or imprisonment for two years or both. No figures are available as to the gross customs receipts. But it may be surmised that the 27 per cent of the total German Imperial revenues as accruing from customs alone would not have been envied by the Maurya chancellor.⁴