Administrative System of the Marathas c23.s15.5

c23.s15.5

Let us now see what was done, or what in theory at least was recommended, by Hindu writers on polity for the improvement and development of agricultural industry. Shukra simply lays down that "If people undertake new industries or cultivate new lands and dig tanks, canals, wells, etc., for their good, the king should not demand anything of them until they realise profit twice the expenditure."⁴⁸ Kautilya recommends similar concessions more than once. "Unprepared lands," he observes, "shall not be taken away from those who are preparing them for cultivation."⁴⁹ This is however not much. In a subsequent passage he goes a step further, provides for a reduced rate of rent for reclaimed waste lands as an inducement for undertaking their cultivation, but even there he is not too liberal. He still expects something from the cultivator. "Fields that are left unsown may be brought under cultivation by employing those who cultivate for half the share in the produce or those who live by their own physical exertion may cultivate such fields for 1/4th or 1/8th of the produce grown; or they may pay (to the king) as much as they can without entailing any hardship upon themselves, with the exception of their own private lands that are difficult to cultivate." 50 But we should remember that this recommendation applies to those lands only which remain fallow for want of hands alone. Their cultivation does not demand any unusual hardship or present any exceptional difficulty. The Mauryan sage offers really tempting terms for improving irrigation facilities and reclaiming waste or uncultivated tracts. In the case of construction of new works, as tanks, lakes, etc., taxes (on the lands below such tanks) shall be remitted for five years. For repairing neglected or ruined works of a similar nature, taxes shall be remitted for four years. For improving or extending water works, taxes shall be remitted for three years. In the case of acquiring such newly started works by mortgage or purchase, taxes on the land below such works shall be remitted for two years. If uncultivated tracts are acquired for cultivation by mortgage, purchase or in any other way, remission of taxes shall be for two years. Out of crops grown by irrigation by means of wind power or bullocks or below tanks, in fields, parks, flower gardens, or in any other way, so much of the produce as would not entail hardship on the cultivator may be given to the Government. Persons who cultivate the lands below tanks, etc., of others at a stipulated price, or for annual rent, or for certain number of shares of the crops grown, or persons, who are permitted to enjoy such lands free of rent of any kind, shall keep the tanks, etc., in good repair; otherwise they shall be punished with a fine of double the loss." And finally he lays down that the "kings shall never demand of such of his subjects as live in the tracts of low quality * * He shall, on the other hand, supply with grain and cattle those who colonise waste lands." ⁵¹