Changes

jana-padaṁ mahāntaṁ alpa-pramāṇaṁ vāadeva-mātr̥kaṁ prabhūta-dhānyaṁ dhānyasyāṁśaṁ tr̥tīyaṁ caturthaṁ vā yāceta । yathā-sāraṁ madhyaṁ avaraṁ vā ।। 05.2.02 ।।</blockquote>

jana-padaṁ mahāntaṁ alpa-pramāṇaṁ vāadeva-mātr̥kaṁ prabhūta-dhānyaṁ dhānyasyāṁśaṁ tr̥tīyaṁ caturthaṁ vā yāceta । yathā-sāraṁ madhyaṁ avaraṁ vā ।। 05.2.02 ।।</blockquote>

=== उत्पादेषु करः ।। Taxes on Various Products ===

=== उत्पादेषु करः ॥ 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 profit as duty from the seller.

* 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 profit as duty from the seller.

Meaning: Those who, of their own accord or with the intention of doing good, offer their wealth to the ruler should be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />

Meaning: Those who, of their own accord or with the intention of doing good, offer their wealth to the ruler should be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />

=== Tax on Agriculture ===

=== कृषिकरः ॥ Tax on Agriculture ===

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Shukraniti conveys that the king should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax (Shukraniti 4.2.108 ?).  

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Shukraniti conveys that the ruler should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax.<ref name=":0" /> <blockquote>बहुमध्याल्पफलितां भुवं मानमितां सदा ।।१०८।। ज्ञात्वा पूर्वं भागमिच्छुः पश्चाद्भागं विकल्पयेत् ।...।।१०९।।<ref name=":5" /> bahumadhyālpaphalitāṁ bhuvaṁ mānamitāṁ sadā ।।108।। jñātvā pūrvaṁ bhāgamicchuḥ paścādbhāgaṁ vikalpayet ।...।।109।। </blockquote>In short, it can be said that, according to  the nature of land the amount of tax was decided.<ref name=":0" />

 

In short, it can be said that, according to  the nature of land the amount of tax was decided.

=== Other Taxes ===

=== Other Taxes ===