Changes

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" />  

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 Karshas from the cultivator, he should give back to him 20 karshas.<ref name=":6" /><blockquote>राजभागस्तु रजतशतकर्षमितो यतः । कर्षकाल्लभ्यते तस्मै विंशांशमुत्सृजेन्नृपः ।। ११४ ।।<ref name=":5" />  

For eg. It is said that if the ruler gets 100 silver Karshas from the cultivator, he should give back to him 20 karshas.<ref name=":6" /><blockquote>राजभागस्तु रजतशतकर्षमितो यतः । कर्षकाल्लभ्यते तस्मै विंशांशमुत्सृजेन्नृपः ।। ११४ ।।<ref name=":5" />rājabhāgastu rajataśatakarṣamito yataḥ । karṣakāllabhyate tasmai viṁśāṁśamutsr̥jennr̥paḥ ।। 114 ।। </blockquote>The Kautiliya Arthashastra suggests that those who give much tax by themselves, should be suitably honoured, so that they may be motivated.<ref name=":0" /> For example,<blockquote>सारतो वा हिरण्यं आढ्यान्याचेत । यथा-उपकारं वा । स्व-वशा वा यदुपहरेयुः ।। ०५.२.३५ ।।  

 

rājabhāgastu rajataśatakarṣamito yataḥ । karṣakāllabhyate tasmai viṁśāṁśamutsr̥jennr̥paḥ ।। 114 ।। </blockquote>The Kautiliya Arthashastra suggests that those who give much tax by themselves, should be suitably honoured, so that they may be motivated.<ref name=":0" /> For example,<blockquote>सारतो वा हिरण्यं आढ्यान्याचेत । यथा-उपकारं वा । स्व-वशा वा यदुपहरेयुः ।। ०५.२.३५ ।।  

स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" />

स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" />

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>   

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>   

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" />  

 

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 ===

=== परिहारः ॥ Exemptions ===

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:  

== Regarding the Tax Collector ==

== Regarding the Tax Collector ==

On local level the king should appoint officers called grāmapas. King should give them 1 /6th, l/7th, l/12th or l/16,h part the tax as a salary (Šukranīti - 4.2.12 ?).  

On local level the ruler should appoint officers called Gramapas and give them 1/6th, l/8th, l/12th or l/16th part the tax as a salary.  

 

According to  Kautiliya Arthašastra, 'samāhartā' is the tax collector. He should divide the kingdom (janapada) in such a way so as to facilitate the arrangement into several heads, such as that is exempt from taxation (parihãraka), that supplies soldiers (âyudhîya), that pays taxes in the form of grains, cattle, gold, etc. and those that supplies free labour and dairy products as taxes (Kautilîya Arthašastra - adhyâya 56)<blockquote>समाहर्ता चतुर्धा जन-अप्दं विभज्य ज्येष्ठ-मध्यम-कनिष्ठ-विभागेन ग्राम-अग्रं परिहारकं आयुधीयं धान्य-पशु-हिरण्य-कुप्य-विष्टि-प्रतिकरं इदं एतावदिति निबन्धयेत् ।। ०२.३५.०१ ।।<ref name=":4">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%A9%E0%A5%AB Adhyaya 35]</ref></blockquote>Gopa as a village accountant is given the responsibility to look after the revenues of about 5 to 10 villages. He shall register gifts, sales, charities, etc. He shall also decide upon the houses as tax paying or non-tax paying ones (Kautilîya Arthašāstra - adhyâya 56)<ref name=":0" /><blockquote>तत्-प्रदिष्टः पञ्च-ग्रामीं दश-ग्रामीं वा गोपश्चिन्तयेत् ।। ०२.३५.०२ ।। सीम-अवरोधेन ग्राम-अग्रम् । कृष्ट-अकृष्ट-स्थल-केदार-आराम-षण्ड-वाट-वन-वास्तु-चैत्य-देव-गृह-सेतु-बन्ध-श्मशान-सत्त्र-प्रपा-पुण्य-स्थान-विवीत-पथि-सङ्ख्यानेन क्षेत्र-अग्रम् । तेन सीम्नां क्षेत्राणां च करद-अकरद-सङ्ख्यानेन ।। ०२.३५.०३ ।।<ref name=":4" /></blockquote>

According to  Kautiliya Arthašastra, 'samāhartā' is the tax collector. He should divide the kingdom (janapada) in such a way so as to facilitate the arrangement into several heads, such as that is exempt from taxation (parihãraka), that supplies soldiers (âyudhîya), that pays taxes in the form of grains, cattle, gold, etc. and those that supplies free labour and dairy products as taxes (Kautilîya Arthašastra - adhyâya 56)<blockquote>समाहर्ता चतुर्धा जन-अप्दं विभज्य ज्येष्ठ-मध्यम-कनिष्ठ-विभागेन ग्राम-अग्रं परिहारकं आयुधीयं धान्य-पशु-हिरण्य-कुप्य-विष्टि-प्रतिकरं इदं एतावदिति निबन्धयेत् ।। ०२.३५.०१ ।।<ref name=":4">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%A9%E0%A5%AB Adhyaya 35]</ref></blockquote>Gopa as a village accountant is given the responsibility to look after the revenues of about 5 to 10 villages. He shall register gifts, sales, charities, etc. He shall also decide upon the houses as tax paying or non-tax paying ones (Kautilîya Arthašāstra - adhyâya 56)<ref name=":0" /><blockquote>तत्-प्रदिष्टः पञ्च-ग्रामीं दश-ग्रामीं वा गोपश्चिन्तयेत् ।। ०२.३५.०२ ।। सीम-अवरोधेन ग्राम-अग्रम् । कृष्ट-अकृष्ट-स्थल-केदार-आराम-षण्ड-वाट-वन-वास्तु-चैत्य-देव-गृह-सेतु-बन्ध-श्मशान-सत्त्र-प्रपा-पुण्य-स्थान-विवीत-पथि-सङ्ख्यानेन क्षेत्र-अग्रम् । तेन सीम्नां क्षेत्राणां च करद-अकरद-सङ्ख्यानेन ।। ०२.३५.०३ ।।<ref name=":4" /></blockquote>