The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t29.1

c11.t29.1

Several miscellaneous taxes remain to be discussed as minor sources of income. The port duties⁶ realized by the *nâvadhyakṣa* were distinct from both customs and excise. Villages on sea shores and on the banks of rivers and lakes were assessed at certain rates. The fishing license demanded by the state was one-sixth or 16⅔ per cent of the actual haul. Merchants had to pay the customary tax of port towns. Another group of minor collections came from currency. A premium of 13⅛ per cent was regularly charged on coins of private or foreign mintage.⁷ Besides, the same amount was realized by the government on every occasion that any body had to pay fine in cash.⁸ Lastly, we have to mention the escheats. Houses, fields, gardens, tanks and temples lapsed to the state, as we have seen, if the proprietors neglected to exercise their rights of ownership for five years.⁹ Similarly the Empire was the heir of prostitutes' property in the absence of daughters.¹⁰