The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t26.8

c11.t26.8

It seems, on the whole, however, that the Mauryas considered the taxes on property rather as a safety-valve to fall back on in dire necessity than as a normal source of regular imperial revenues. And when the necessity arose (e. g. through war conditions) the Empire did not hesitate to levy what were virtually "super-taxes" on both immovable and movable properties of the wealthier classes. In the first place, the rates of land tax were enhanced.⁸ But regions barren or difficult to cultivate were exempted from this emergency taxation. And persons engaged in "essential industries", e. g. in agriculture, forestry, and elephant-training, were likewise granted a privilege. In the second place contributions in "services" were levied from "lacklanders", especially from culprits and bad characters. The government in cooperation with the *samâhartâ* and the superintendent of agriculture was to improvise "war-farms" and "war-gardens" and induct such able-bodied persons into the work of cultivation.¹