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Tax System in Ancient India (view source)

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→‎Taxes on various products: Editing and adding references and transliterations
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=== Taxes on various products ===
 
=== Taxes on various products ===
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The general rules regarding tax on products is enumerated as follows. The Shukraniti says,
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* The ruler should either receive 32nd portion of the value of product as duty from the seller or buyer or take the 20th or 16th part of the product (excluding cost price; from the profit) as duty from the seller.<ref name=":0" />
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* In case of minerals the ruler should realise the duties at following rates (excluding expenses) ie. 1/2 part of gold, 1/3rd of silver, 1/4th part of copper, 1/6th of zinc & iron, 1/2 of gems, 1/2 of glass & lead.
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<blockquote>द्वात्रिंशांशं हरेद्राजा विक्रेतुः क्रेतुरेव वा ।। १०६ ।। विंशांशं वा षोडशांशं शुल्कं मूल्याविरोधकम् ।<ref name=":5" />
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* King should take 20th or 16th part (excluding cost price) from the seller or 32nd part of the value of product. From the buyer also 32nd part can be taken as a tax (Shukraniti 4.2.106 ?).
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स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />
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* In case of minerals king should realize at following rates 1/2 part of gold, 1/4 part of copper, 1/3 of silver, 1/2 of gems, 1/6 of zinc & iron (Shukraniti 4.2.115 ?)
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* 1/6th part is to be taken of trees, meat, honey, clarified butter, perfumes, medicinal herbs, poisons, flowers, roots, vegetables, grass, earthen vessels and of all things made up of stone (Manusmrti 7.131-132).<ref name=":0" />  
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<blockquote>आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च । । ७.१३१[१३२ं] । ।
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dvātriṁśāṁśaṁ haredrājā vikretuḥ kretureva vā ।। 106 ।। viṁśāṁśaṁ vā ṣoḍaśāṁśaṁ śulkaṁ mūlyāvirodhakam ।
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पत्रशाकतृणानां च चर्मणां वैदलस्य च । मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च । । ७.१३२[१३३ं] । ।<ref name=":1" /></blockquote>From the above information it can be concluded that high tax was charged on precious metals like gold, silver, etc. and low tax was charged on less expensive, but widely usable metals, products. Detailed information regarding the rates of tax that is to be charged on various products is given in Kautiliya Arthasãstra. (Kautiliya Arthashastra, Adhyaya 92)<ref name=":0" />
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svarṇādardhaṁ ca rajatāttr̥tīyāṁśaṁ cā tāmrataḥ । caturthāṁśaṁ tu ṣaṣṭhāṁśaṁ lohādvaṅgācca sīsakāt ।।115।। ratnārdhaṁ caiva kṣārārdhaṁ khanijādvyayaśeṣataḥ ।</blockquote>According to the Manusmrti,
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* 1/6th part is to be taken of trees, meat, honey, clarified butter, perfumes, medicinal herbs, poisons, flowers, roots, vegetables, grass, earthen vessels and of all things made up of stone.<ref name=":0" />
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* They (the king's employees) may demand of cultivators one-fourth of their grain, and one-sixth of forest produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, flesh, and dried flesh.
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<blockquote>आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च ।। ७.१३१ ।।
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* They may also take one-half of all ivory and skins of animals, and punish with the first amercement those who trade in any article without obtaining a license from the king. So much for demands on cultivators.  
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<blockquote>चतुर्थं अंशं धान्यानां षष्ठं वन्यानां तूल-लाक्षा-क्षौम-वल्क-कार्पास-रौम-कौशेय-कौषध-गन्ध-पुष्प-फल-शाक-पण्यानां काष्ठ-वेणु-मांस-वल्लूराणां च गृह्णीयुः ।
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पत्रशाकतृणानां च चर्मणां वैदलस्य च । मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च ।। ७.१३२ ।।<ref name=":1" />
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दन्त-अजिनस्यार्धं ।। ०५.२.१४ ।। तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।। इति कर्षकेषु प्रणयः ।। ०५.२.१६ ।।</blockquote>
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ādadītātha ṣaḍbhāgaṁ drumāṁsamadhusarpiṣām । gandhauṣadhirasānāṁ ca puṣpamūlaphalasya ca ।। 7.131 ।।
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* Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.  
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patraśākatr̥ṇānāṁ ca carmaṇāṁ vaidalasya ca । mr̥nmayānāṁ ca bhāṇḍānāṁ sarvasyāśmamayasya ca ।। 7.132 ।।</blockquote>From the above information it can be concluded that high tax was charged on precious metals like gold, silver, etc. and low tax was charged on less expensive, but widely usable metals, products.  
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<blockquote>सुवर्ण-रजत-वज्र-मणि-मुक्ता-प्रवाल-अश्व-हस्ति-पण्याः पञ्चाशत्-कराः ।। ०५.२.१७ ।।</blockquote>
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Detailed information regarding the rates of tax that is to be charged on various products is also given in Kautiliya Arthashastra.<ref name=":0" />
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* They (the tax collectors) may demand of cultivators one-fourth of their grain, and one-sixth of forest produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, flesh, and dried flesh.
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* They may also take one-half of all ivory and skins of animals, and punish with the first fine those who trade in any article without obtaining a license from the ruler.<ref name=":3">R Shamasastry, [https://ia800402.us.archive.org/34/items/Arthasastra_English_Translation/Arthashastra_of_Chanakya_-_English.pdf Kautilya's Arthashastra]</ref>
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<blockquote>चतुर्थं अंशं धान्यानां षष्ठं वन्यानां तूल-लाक्षा-क्षौम-वल्क-कार्पास-रौम-कौशेय-कौषध-गन्ध-पुष्प-फल-शाक-पण्यानां काष्ठ-वेणु-मांस-वल्लूराणां च गृह्णीयुः । दन्त-अजिनस्यार्धं ।। ०५.२.१४ ।। तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।।<ref name=":2" />
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caturthaṁ aṁśaṁ dhānyānāṁ ṣaṣṭhaṁ vanyānāṁ tūla-lākṣā-kṣauma-valka-kārpāsa-rauma-kauśeya-kauṣadha-gandha-puṣpa-phala-śāka-paṇyānāṁ kāṣṭha-veṇu-māṁsa-vallūrāṇāṁ ca gr̥hṇīyuḥ । danta-ajinasyārdhaṁ ।। 05.2.14 ।। tadanisr̥ṣṭaṁ vikrīṇānasya pūrvaḥ sāhasa-daṇḍaḥ ।। 05.2.15 ।।</blockquote>As for merchants in trade, the following tax amounts applied:
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* Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.
 
* Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas.
 
* Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas.
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* Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas.
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* Those that carry on their trade in glass (kacha); and also artisans of fine workmanship shall pay 20 karas.
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* Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas.
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* Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas.
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* Dramatists and prostitutes shall pay half of their wages.
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* Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals. Those that rear inferior animals shall give one-sixth. Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock).<ref name=":3" />
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{| class="wikitable"
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|सुवर्ण-रजत-वज्र-मणि-मुक्ता-प्रवाल-अश्व-हस्ति-पण्याः पञ्चाशत्-कराः ।। ०५.२.१७ ।।
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सूत्र-वस्त्र-ताम्र-वृत्त-कंस-गन्ध-भैषज्य-शीधु-पण्याश्चत्वारिंशत्-कराः ।। ०५.२.१८ ।।
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<blockquote>सूत्र-वस्त्र-ताम्र-वृत्त-कंस-गन्ध-भैषज्य-शीधु-पण्याश्चत्वारिंशत्-कराः ।। ०५.२.१८ ।।</blockquote>
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धान्य-रस-लोह-पण्याः शकट-व्यवहारिणश्च त्रिंशत्-कराः ।। ०५.२.१९ ।।
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* Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas.
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<blockquote>धान्य-रस-लोह-पण्याः शकट-व्यवहारिणश्च त्रिंशत्-कराः ।। ०५.२.१९ ।।</blockquote>
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काच-व्यवहारिणो महा-कारवश्च विंशति-कराः ।। ०५.२.२० ।।
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* Those that carry on their trade in glass (kâcha); and also artisans of fine workmanship shall pay 20 karas.  
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क्षुद्र-कारवो बन्धकी-पोषकाश्च दश-कराः ।। ०५.२.२१ ।।
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<blockquote>काच-व्यवहारिणो महा-कारवश्च विंशति-कराः ।। ०५.२.२० ।।</blockquote>
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काष्ठ-वेणु-पाषाण-मृद्-भाण्ड-पक्व-अन्न-हरित-पण्याः पञ्च-कराः ।। ०५.२.२२ ।।
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* Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas.  
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कुशीलवा रूप-आजीवाश्च वेतन-अर्धं दद्युः ।। ०५.२.२३ ।।
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<blockquote>क्षुद्र-कारवो बन्धकी-पोषकाश्च दश-कराः ।। ०५.२.२१ ।।</blockquote>
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कुक्कुट-सूकरं अर्धं दद्यात् । क्षुद्र-पशवः षड्-भागम् । गो-महिष-अश्वतर-खर-उष्ट्राश्च दश-भागं ।। ०५.२.२७ ।।<ref name=":2" />
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|suvarṇa-rajata-vajra-maṇi-muktā-pravāla-aśva-hasti-paṇyāḥ pañcāśat-karāḥ ।। 05.2.17 ।।
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sūtra-vastra-tāmra-vr̥tta-kaṁsa-gandha-bhaiṣajya-śīdhu-paṇyāścatvāriṁśat-karāḥ ।। 05.2.18 ।।
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* Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas.  
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dhānya-rasa-loha-paṇyāḥ śakaṭa-vyavahāriṇaśca triṁśat-karāḥ ।। 05.2.19 ।।
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<blockquote>काष्ठ-वेणु-पाषाण-मृद्-भाण्ड-पक्व-अन्न-हरित-पण्याः पञ्च-कराः ।। ०५.२.२२ ।।</blockquote>
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kāca-vyavahāriṇo mahā-kāravaśca viṁśati-karāḥ ।। 05.2.20 ।।
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* Dramatists and prostitutes shall pay half of their wages.  
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kṣudra-kāravo bandhakī-poṣakāśca daśa-karāḥ ।। 05.2.21 ।।
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<blockquote>कुशीलवा रूप-आजीवाश्च वेतन-अर्धं दद्युः ।। ०५.२.२३ ।।</blockquote>
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kāṣṭha-veṇu-pāṣāṇa-mr̥d-bhāṇḍa-pakva-anna-harita-paṇyāḥ pañca-karāḥ ।। 05.2.22 ।।
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* Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals. Those that rear inferior animals shall give one-sixth. Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock).<ref name=":3">R Shamasastry, [https://ia800402.us.archive.org/34/items/Arthasastra_English_Translation/Arthashastra_of_Chanakya_-_English.pdf Kautilya's Arthashastra]</ref>
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kuśīlavā rūpa-ājīvāśca vetana-ardhaṁ dadyuḥ ।। 05.2.23 ।।
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<blockquote>कुक्कुट-सूकरं अर्धं दद्यात् । क्षुद्र-पशवः षड्-भागम् । गो-महिष-अश्वतर-खर-उष्ट्राश्च दश-भागं ।। ०५.२.२७ ।।<ref name=":2" /></blockquote>If excess tax is received, then the provision is that some part should be returned to the tax payer. (Shukraniti 4.2.114 ?)  
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kukkuṭa-sūkaraṁ ardhaṁ dadyāt । kṣudra-paśavaḥ ṣaḍ-bhāgam । go-mahiṣa-aśvatara-khara-uṣṭrāśca daśa-bhāgaṁ ।। 05.2.27 ।।
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|}
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Interestingly, the Shukraniti states that if excess tax is received, then there was provision to return some part of the tax to the tax payer themselves. (Shukraniti 4.2.114 ?)  
    
Those who give much tax by themselves, should be suitably honoured, so that they may be motivated. (Kautilya Arthashastra Adhyaya 92)<ref name=":0" />
 
Those who give much tax by themselves, should be suitably honoured, so that they may be motivated. (Kautilya Arthashastra Adhyaya 92)<ref name=":0" />
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