4,730
edits
Changes
Jump to navigation
Jump to search
→Other Taxes: Editing and adding references and transliterations
Line 186:
Line 186:
खनिभ्यो धातु-पण्यादाने षट्-छतं अत्ययः ।। ०२.२२.१० ।। पुष्प-फल-वाटेभ्यः पुष्प-फल-आदाने चतुष्-पञ्चाशत्-पणो दण्डः ।। ०२.२२.११ ।।+षण्डेभ्यः शाक-मूल-कन्द-आदाने पाद-ऊनं द्वि-पञ्चाशत्-पणो दण्डः ।। ०२.२२.१२ ।। क्षेत्रेभ्यः सर्व-सस्य-आदाने त्रि-पञ्चाशत्-पणः ।। ०२.२२.१३ ।। +पणोअध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।। अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।। +पण्यानां स्थापयेच्शुक्लं अत्ययं चापकारतः ।। ०२.२२.१५च्द् ।।<ref>Kautiliya Arthashastra, Adhikarana 2, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%A8/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8%E0%A5%A8 Adhyaya 22]</ref></blockquote>Meaning: +Merchandise, external (bahyam ie. arriving from country parts), internal (abhyantaram ie. manufactured inside forts), or foreign (atithyam ie. imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkramya) and imported (praveshyam).+Imported commodities shall pay 1/5th of their value as toll.+Of flowers, fruits, vegetables (shaka), roots (mula), bulbous roots (kanda), pallikya (?), seeds, dried fish and dried meat, the suprintendent shall receive 1/6th as toll.+As regards, conch shells, diamonds, precious stones, pearls, corals and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.+Of fibrous garments (kshauma), cotton clothes (dukula), silk (krimitana), mail armour (kankata), sulphuret of arsenic (haritala), red arsenic (manassila), vermilion (hingulaka), metals (loha), and colouring ingredients (varnadhatu); of sandal, brown sandal (agaru), pungents (katuka), ferments (kinva) dress (avarana), and the like; of wine, ivory, skins, raw materials used in making fibrous or cotton garments, carpets, curtains (pravarana), and products yielded by worms (krimijata); and of wool and other products yielded by goats and sheep, he shall receive 1/10th or 1/15th as toll. +Of clothes (vastra), quadrupeds, bipeds, threads, cotton, scents, medicines, wood, bamboo, fibres (valkala), skins and clay pots; of grains, oils, sugar (kshara), salt, liquor (madya), cooked rice and the like, he shall receive 1/20th or 1/25th as toll.+Gate dues (dvaradeya) shall be 1/5th of the toll dues; this tax may be remitted if circumstances necessitate such favour. Commodities shall never be sold where they are grown or manufactured.+When minerals and other commodities are purchased from mines, a fine of 600 Panas shall be imposed. +When flowers or fruits are purchased from flower or fruit gardens, a fine of 54 Panas shall be imposed.+When vegetables, roots, bulbous roots are purchased from vegetable gardens, a fine of 51 3/4th Panas shall be imposed.+Whenany kind of grass or grain is purchased from field, a fine of 53 Panas shall be imposed.+(Permanent) fines of 1 Pana and 1 1/2 Panas shall be levied on agricultural produce (sitatyayah). +(Commentary: As contrasted with the above fines which are occassional, the following fines are permanently levied on the sale of agricultural produce, irrespective of any offence committed thereof. One Pana is to be imposed on the purchaser and one and half Panas on the seller.)+Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either older new; and fines shall be fixed in proportion to the gravity of ofences.<ref name=":3" />+In case of imported products l/5th part should be taken as octroi and in case of domestic products 1/10 part should be taken <blockquote>स्वदेशपण्याच्च शुल्कांशं दशमं आदद्यात् । । ३.२९ । । परदेशपण्याच्च विंशतितमं । । ३.३० । ।<ref>Vishnu Smrti, [https://sa.wikisource.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%A3%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%A4%E0%A5%83%E0%A4%A4%E0%A5%80%E0%A4%AF%E0%A5%8B%E0%A4%BD%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 3]</ref> </blockquote>Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed <blockquote>सामुद्र-शुल्को वरं रूपम् । उद्धृत्य दश-पणं शतम् ॥ (1.10.13/14)<ref>[https://sa.wikisource.org/wiki/%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA%E0%A4%83/%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF/%E0%A4%AC%E0%A5%8B%E0%A4%A7%E0%A4%BE%E0%A4%AF%E0%A4%A8-%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF Baudhayana Dharmasutra]</ref> </blockquote>The king should take expensive, precious products as tax and he can charge 10% on remaining goods. +Shukraniti mentions about land tax that should be taken from shopkeepers. For the maintenance and repair of the streets tax should be charged from those who use the streets (Šukranīti - 4.3.12).<ref name=":0" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref name=":5">Brahmasankara Misra (1968), [https://archive.org/details/20230223_20230223_0110/page/n305/mode/1up?view=theater Sukraniti of Sri Maharsi Sukracarya], Varanasi: The Chowkhamba Sanskrit Series Office.</ref> </blockquote>+=== Exemptions ===+Āpastambadharmasūtra gives the list of persons that should be exempted from tax. They are :
−* šūdra
−* women of form of all varņas
−* young ones (who do not hold beard)
−* students staying in āšrama
−* blind people
−* dumb
−* deaf
−* diseased persons (Apastambadharmasutra 11-10)
−Brahmins were also exempted from Agricultural tax because they used to participate in the religious activities of the king. By doing this they increased the merits of the king.+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
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" />
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" />
−=== Other Taxes ===
+=== अन्ये कराः ॥ Other Taxes ===
−Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthashastra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43). <blockquote>बाह्यं आभ्यन्तरं चऽतिथ्यं ।। ०२.२२.०१ ।। निष्क्राम्यं प्रवेश्यं च शुल्कं ।। ०२.२२.०२ ।। प्रवेश्यानां मूल्य-पञ्च-भागः ।। ०२.२२.०३ ।।
+Other taxes such as octroi, etc. were also collected. Infact, Kautiliya Arthashastra informs about the octroi to be collected from different products.<ref name=":0" />
+{| class="wikitable"
+|बाह्यं आभ्यन्तरं चऽतिथ्यं ।। ०२.२२.०१ ।। निष्क्राम्यं प्रवेश्यं च शुल्कं ।। ०२.२२.०२ ।।
+प्रवेश्यानां मूल्य-पञ्च-भागः ।। ०२.२२.०३ ।।
पुष्प-फल-शाक-मूल-कन्द-वाल्लिक्य-बीज-शुष्क-मत्स्य-मांसानां षड्-भागं गृह्णीयात् ।। ०२.२२.०४ ।।
पुष्प-फल-शाक-मूल-कन्द-वाल्लिक्य-बीज-शुष्क-मत्स्य-मांसानां षड्-भागं गृह्णीयात् ।। ०२.२२.०४ ।।
Line 193:
Line 196:
शङ्ख-वज्र-मणि-मुक्ता-प्रवाल-हाराणां तज्-जात-पुरुषैः कारयेत्कृत-कर्म-प्रमाण-काल-वेतन-फल-निष्पत्तिभिः ।। ०२.२२.०५ ।।
शङ्ख-वज्र-मणि-मुक्ता-प्रवाल-हाराणां तज्-जात-पुरुषैः कारयेत्कृत-कर्म-प्रमाण-काल-वेतन-फल-निष्पत्तिभिः ।। ०२.२२.०५ ।।
−क्षौम-दुकूल-क्रिमि-तान-कङ्कट-हरि-ताल-मनः-शिला-अञ्जन-हिङ्गुलुक-लोह-वर्ण-धातूनां चन्दन-अगुरु-कटुक-किण्व-अवराणां चर्म-दन्त-आस्तरण-प्रावरण-क्रिमि-जातानां आज-एडकस्य च दश-भागः पञ्च-दश-भागो वा ।। ०२.२२.०६ ।।
+क्षौम-दुकूल-क्रिमितान-कङ्कट-हरिताल-मनःशिला-अञ्जन-हिङ्गुलुक-लोह-वर्णधातूनां चन्दन-अगुरु-कटुक-किण्व-अवराणां चर्म-दन्त-आस्तरण-प्रावरण-क्रिमिजातानां आज-एडकस्य च दश-भागः पञ्च-दश-भागो वा ।। ०२.२२.०६ ।।
−वस्त्र-चतुष्पद-द्विपद-सूत्र-कार्पास-गन्ध-भैषज्य-काष्ठ-वेणु-वल्कल-चर्म-मृद्भ-अण्डानां धान्य-स्नेह-क्षार-लवण-मद्य-पक्वान्नादीनां च विंशति-भागः पञ्च-विंशति-भागो वा ।। ०२.२२.०७ ।। द्वारादेयं शुल्कं पञ्च-भागः आनुग्राहिकं वा यथा-देश-उपकारं स्थापय्तेत् ।। ०२.२२.०८ ।। जाति-भूमिषु च पण्यानां विक्रयः ।। ०२.२२.०९ ।।
+वस्त्र-चतुष्पद-द्विपद-सूत्र-कार्पास-गन्ध-भैषज्य-काष्ठ-वेणु-वल्कल-चर्म-मृद्भाण्डानां धान्य-स्नेह-क्षार-लवण-मद्य-पक्वान्नादीनां च विंशति-भागः पञ्च-विंशति-भागो वा ।। ०२.२२.०७ ।।
−द्वारादेयं शुल्कं पञ्च-भागः आनुग्राहिकं वा यथा-देश-उपकारं स्थापय्तेत् ।। ०२.२२.०८ ।।
−जातिभूमिषु च पण्यानां विक्रयः ।। ०२.२२.०९ ।।
−खनिभ्यो धातु-पण्यादाने षट्छतं अत्ययः ।। ०२.२२.१० ।।
−पुष्प-फल-वाटेभ्यः पुष्प-फल-आदाने चतुष्-पञ्चाशत्-पणो दण्डः ।। ०२.२२.११ ।।
−षण्डेभ्यः शाक-मूल-कन्द-आदाने पाद-ऊनं द्वि-पञ्चाशत्-पणो दण्डः ।। ०२.२२.१२ ।।
−क्षेत्रेभ्यः सर्व-सस्य-आदाने त्रि-पञ्चाशत्-पणः ।। ०२.२२.१३ ।।
−पणो अध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।।
−अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।। पण्यानां स्थापयेत् शुक्लं अत्ययं चापकारतः ।। ०२.२२.१५च्द् ।।<ref>Kautiliya Arthashastra, Adhikarana 2, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%A8/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8%E0%A5%A8 Adhyaya 22]</ref>
+|bāhyaṁ ābhyantaraṁ ca'tithyaṁ ।। 02.22.01 ।। niṣkrāmyaṁ praveśyaṁ ca śulkaṁ ।। 02.22.02 ।।
+praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।
−puṣpa-phala-śāka-mūla-kanda-vāllikya-bīja-śuṣka-matsya-māṁsānāṁ ṣaḍ-bhāgaṁ gr̥hṇīyāt ।। 02.22.04 ।।
−śaṅkha-vajra-maṇi-muktā-pravāla-hārāṇāṁ taj-jāta-puruṣaiḥ kārayetkr̥ta-karma-pramāṇa-kāla-vetana-phala-niṣpattibhiḥ ।। 02.22.05 ।।
−kṣauma-dukūla-krimitāna-kaṅkaṭa-haritāla-manaḥśilā-añjana-hiṅguluka-loha-varṇadhātūnāṁ candana-aguru-kaṭuka-kiṇva-avarāṇāṁ carma-danta-āstaraṇa-prāvaraṇa-krimijātānāṁ āja-eḍakasya ca daśa-bhāgaḥ pañca-daśa-bhāgo vā ।। 02.22.06 ।।
−vastra-catuṣpada-dvipada-sūtra-kārpāsa-gandha-bhaiṣajya-kāṣṭha-veṇu-valkala-carma-mr̥dbhāṇḍānāṁ dhānya-sneha-kṣāra-lavaṇa-madya-pakvānnādīnāṁ ca viṁśati-bhāgaḥ pañca-viṁśati-bhāgo vā ।। 02.22.07 ।।
−dvārādeyaṁ śulkaṁ pañca-bhāgaḥ ānugrāhikaṁ vā yathā-deśa-upakāraṁ sthāpaytet ।। 02.22.08 ।।
−jātibhūmiṣu ca paṇyānāṁ vikrayaḥ ।। 02.22.09 ।।
−khanibhyo dhātu-paṇyādāne ṣaṭchataṁ atyayaḥ ।। 02.22.10 ।।
−puṣpa-phala-vāṭebhyaḥ puṣpa-phala-ādāne catuṣ-pañcāśat-paṇo daṇḍaḥ ।। 02.22.11 ।।
−ṣaṇḍebhyaḥ śāka-mūla-kanda-ādāne pāda-ūnaṁ dvi-pañcāśat-paṇo daṇḍaḥ ।। 02.22.12 ।।
−kṣetrebhyaḥ sarva-sasya-ādāne tri-pañcāśat-paṇaḥ ।। 02.22.13 ।।
−paṇo adhyardha-paṇaśca sītā-atyayaḥ ।। 02.22.14 ।।
−ato nava-purāṇāṁ deśa-jāti-caritrataḥ । ।। 02.22.15a ba ।। paṇyānāṁ sthāpayet śuklaṁ atyayaṁ cāpakārataḥ ।। 02.22.15 ।।
+|}
+Meaning:
−* Merchandise, external (bahyam ie. arriving from country parts), internal (abhyantaram ie. manufactured inside forts), or foreign (atithyam ie. imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkramya) and imported (praveshyam).
−* sages
+* Imported commodities shall pay 1/5th of their value as toll.
−* Of flowers, fruits, vegetables (shaka), roots (mula), bulbous roots (kanda), pallikya, seeds, dried fish and dried meat, the suprintendent shall receive 1/6th as toll.
+* As regards, conch shells, diamonds, precious stones, pearls, corals and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.
+* Of fibrous garments (kshauma), cotton clothes (dukula), silk (krimitana), mail armour (kankata), sulphuret of arsenic (haritala), red arsenic (manassila), vermilion (hingulaka), metals (loha), and colouring ingredients (varnadhatu); of sandal, brown sandal (agaru), pungents (katuka), ferments (kinva) dress (avarana), and the like; of wine, ivory, skins, raw materials used in making fibrous or cotton garments, carpets, curtains (pravarana), and products yielded by worms (krimijata); and of wool and other products yielded by goats and sheep, he shall receive 1/10th or 1/15th as toll.
+* Of clothes (vastra), quadrupeds, bipeds, threads, cotton, scents, medicines, wood, bamboo, fibres (valkala), skins and clay pots; of grains, oils, sugar (kshara), salt, liquor (madya), cooked rice and the like, he shall receive 1/20th or 1/25th as toll.
+* Gate dues (dvaradeya) shall be 1/5th of the toll dues; this tax may be remitted if circumstances necessitate such favour.
+* Commodities shall never be sold where they are grown or manufactured.
+* When minerals and other commodities are purchased from mines, a fine of 600 Panas shall be imposed.
+* When flowers or fruits are purchased from flower or fruit gardens, a fine of 54 Panas shall be imposed.
+* When vegetables, roots, bulbous roots are purchased from vegetable gardens, a fine of 51 3/4th Panas shall be imposed.
+* When any kind of grass or grain is purchased from field, a fine of 53 Panas shall be imposed.
+* (Permanent) fines of 1 Pana and 1 1/2 Panas shall be levied on agricultural produce (sitatyayah).
+* Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either older new; and fines shall be fixed in proportion to the gravity of ofences.<ref name=":3" />
+The Vishnu Smrti states that in case of imported products l/5th part should be taken as octroi and in case of domestic products 1/10 part should be taken.<ref name=":0" /> <blockquote>स्वदेशपण्याच्च शुल्कांशं दशमं आदद्यात् । । ३.२९ । । परदेशपण्याच्च विंशतितमं । । ३.३० । ।<ref>Vishnu Smrti, [https://sa.wikisource.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%A3%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%A4%E0%A5%83%E0%A4%A4%E0%A5%80%E0%A4%AF%E0%A5%8B%E0%A4%BD%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 3]</ref>
+svadeśapaṇyācca śulkāṁśaṁ daśamaṁ ādadyāt । । 3.29 । । paradeśapaṇyācca viṁśatitamaṁ । । 3.30 । । </blockquote>The Baudhayana Dharma Sutra mentions about 'samudra shulka' (custom duty). In case of products imported from foreign land, samudra shulka is suggested to be imposed.<ref name=":0" /> <blockquote>सामुद्र-शुल्को वरं रूपम् । उद्धृत्य दश-पणं शतम् ॥ (1.10.13/14)<ref>[https://sa.wikisource.org/wiki/%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA%E0%A4%83/%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF/%E0%A4%AC%E0%A5%8B%E0%A4%A7%E0%A4%BE%E0%A4%AF%E0%A4%A8-%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF Baudhayana Dharmasutra]</ref> sāmudra-śulko varaṁ rūpam । uddhr̥tya daśa-paṇaṁ śatam ॥ (1.10.13/14) </blockquote>The ruler should take expensive, precious products as tax and he can charge 10% on remaining goods. Shukraniti mentions about land tax that should be taken from shopkeepers.<ref name=":0" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref name=":5">Brahmasankara Misra (1968), [https://archive.org/details/20230223_20230223_0110/page/n305/mode/1up?view=theater Sukraniti of Sri Maharsi Sukracarya], Varanasi: The Chowkhamba Sanskrit Series Office.</ref>
+tathā cāpaṇikebhyastu paṇyabhūśulkamāharet । mārgasaṁskārarakṣārthaṁ mārgagebhyo hareta phalam ॥127॥ </blockquote>Meaning: For the maintenance and repair of the streets, tax should be charged from those who use the streets.<ref name=":0" />
+=== परिहारः ॥ Exemptions ===
+Apastamba Dharmasutra gives the list of people who should be exempted from tax. They are:
+* Sages
+* Shudras
+* Women of all varnas
+* Young ones (who do not hold beard)
+* Students staying in Ashrama
+* Blind people
+* Dumb
+* Deaf
+* Diseased persons (Apastambadharmasutra 11-10)
+Brahmanas were also exempted from Agricultural tax because they used to participate in the religious activities of the ruler. By doing this they increased the merits of the ruler.
== Regarding the Tax Collector ==
== Regarding the Tax Collector ==