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Apastamba Dharmasutra gives the list of people who should be exempted from tax. They are:  

Apastamba Dharmasutra gives the list of people who should be exempted from tax. They are:  

* Sages

* Vedic scholars

* Women of all varnas

* Women of all varnas

* Young ones (who do not hold beard)

* Young ones (who do not hold beard)

* Students staying in Ashrama

* Students staying in Ashrama

* Blind people

* Ascetics practising penance

* Dumb

* Shudras

* Deaf

* Blind, Dumb, Deaf and Diseased persons

* Diseased persons (Apastambadharmasutra 11-10)

* Wandering Ascetics<ref name=":0" />

<blockquote>अकारः श्रोत्रियः ॥१०॥ सर्ववर्णानां च स्त्रियः ॥११॥ कुमाराश्च प्राक् व्यञ्जनेभ्यः ॥१२॥ ये च विद्यार्था वसन्ति ॥१३॥ तपस्विनश्च ये धर्मपराः ॥१४॥ शूद्रश्च पादावनेक्ता ॥१५॥ अन्धमूकबधिररोगाविष्टाश्च ॥१६॥ ये व्यर्था द्रव्यपरिग्रहैः ॥१७॥<ref>A. Chinnaswami Sastri & A. Ramanatha Sastri (1982), [https://archive.org/details/in.ernet.dli.2015.485587/page/n297/mode/2up?view=theater Apastamba Dharmasutra], Benaras: Choukhamba Sanskrit Series Office.</ref>

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.

akāraḥ śrotriyaḥ ॥10॥ sarvavarṇānāṁ ca striyaḥ ॥11॥ kumārāśca prāk vyañjanebhyaḥ ॥12॥ ye ca vidyārthā vasanti ॥13॥ tapasvinaśca ye dharmaparāḥ ॥14॥ śūdraśca pādāvanektā ॥15॥ andhamūkabadhirarogāviṣṭāśca ॥16॥ ye vyarthā dravyaparigrahaiḥ ॥17॥</blockquote>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.<ref name=":0" />

== Regarding the Tax Collector ==

== Regarding the Tax Collector ==