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=== Taxes on various products ===
=== Taxes on various products ===
The general rules regarding tax on products is enumerated as follows. The Shukraniti says,
The general rules regarding tax on products is enumerated as follows. The Shukraniti says,
−* 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" />
+* 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.
−* 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.
+* 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.<ref name=":0" />
−<blockquote>द्वात्रिंशांशं हरेद्राजा विक्रेतुः क्रेतुरेव वा ।। १०६ ।। विंशांशं वा षोडशांशं शुल्कं मूल्याविरोधकम् ।<ref name=":5" />
+<blockquote>द्वात्रिंशांशं हरेद्राजा विक्रेतुः क्रेतुरेव वा ।। १०६ ।। विंशांशं वा षोडशांशं शुल्कं मूल्याविरोधकम् ।
स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />
स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />
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kukkuṭa-sūkaraṁ ardhaṁ dadyāt । kṣudra-paśavaḥ ṣaḍ-bhāgam । go-mahiṣa-aśvatara-khara-uṣṭrāśca daśa-bhāgaṁ ।। 05.2.27 ।।
kukkuṭa-sūkaraṁ ardhaṁ dadyāt । kṣudra-paśavaḥ ṣaḍ-bhāgam । go-mahiṣa-aśvatara-khara-uṣṭrāśca daśa-bhāgaṁ ।। 05.2.27 ।।
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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 ?)
+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.<ref name=":0" />
+For eg. It is said that if the ruler gets 100 silver Kaeshas from the cultivator, he should give back to him 20 karshas.<ref name=":6" />
+2
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" />