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पणो अध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।।   

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>  

अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।। पण्यानां स्थापयेत् शुक्लं अत्ययं चापकारतः ।। ०२.२२.१५ ।।<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 ।।

|bāhyaṁ ābhyantaraṁ ca'tithyaṁ ।। 02.22.01 ।। niṣkrāmyaṁ praveśyaṁ ca śulkaṁ ।। 02.22.02 ।।

praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।

praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।

== Regarding the Tax Collector ==

== Regarding the Tax Collector ==

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.  

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.<ref name=":6" /> <blockquote>षोडशद्वादशदशाष्टांशतो वाऽधिकारिणः । स्वांशात् षष्ठांशभागेन ग्रामपान् संनियोजयेत् ॥१२४॥<ref name=":5" />

षोडशद्वादशदशाष्टांशतो वाऽधिकारिणः । स्वांशात् षष्ठांशभागेन ग्रामपान् संनियोजयेत् ॥१२४॥

ṣoḍaśadvādaśadaśāṣṭāṁśato vā'dhikāriṇaḥ । svāṁśāt ṣaṣṭhāṁśabhāgena grāmapān saṁniyojayet ॥124॥ </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>

According to  Kautiliya Arthashastra, 'samaharta' is the tax collector. He is guided to divide the region (janapada) and  arrange it into several heads, such as those

 

* Exempt from taxation (pariharaka)  

* That supply soldiers (ayudhiya)  

* That pay taxes in the form of grains, cattle, gold, etc.

* That supply free labour and dairy products as taxes.

<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>

 

samāhartā caturdhā jana-apdaṁ vibhajya jyeṣṭha-madhyama-kaniṣṭha-vibhāgena grāma-agraṁ parihārakaṁ āyudhīyaṁ dhānya-paśu-hiraṇya-kupya-viṣṭi-pratikaraṁ idaṁ etāvaditi nibandhayet ।। 02.35.01 ।।</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.<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>

== Conclusion ==

== Conclusion ==