The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c15.s3.12

c15.s3.12

Manu² and Śukra³ recommend a levy on almost every taxable resource of the people. Indirect taxes on commodities are to be paid by traders. No sale is to be left unassessed, from cattle and gold to fruits and flowers. Land of course contributes its quota. The right of preemption is also to be enforced. One day’s service per mensem and per fortnight the state is allowed, by Manu⁴ and Śukra⁵ respectively, to exact from artists, craftsmen, menial workers and independent laborers.