The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t26.1

c11.t26.1

In Kautilya's list we do not have the taxes on looms, oil-mills, etc that are mentioned in the Chola inscriptions. Nor do the Tamil taxes on "sonship" or inheritance and succession appear in the Maurya statements. But, as we have seen, weights and measures were taxed.² Gamblers had to pay a license.³ Dramatists, players, singers, and musicians were charged 5 *paṇas* ($ 1.25).³ This figure does not, however, explain the rate. A tax was levied from prostitutes as in Athens⁴ and in Rome under Caligula.⁵ As a rule, cattle were not taxed *per capita*. They figured in the *samâhartâ's* (collector-general's) books only in connection with excise on sale. But under abnormal conditions, when an emergency finance was the problem, a special due was charged on domestic quadrupeds.⁶ The same circumstances brought painters, sculptors, and artists generally within the tax-collector's grip.⁷