Changes

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" />

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 ==

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

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" />  

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

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

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)  

* Exempt from taxation (pariharaka)  

* That supply soldiers (ayudhiya)  

* That supply soldiers (ayudhiya)  

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

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

* That supply free labour and dairy products as taxes.

* That supply free labour and dairy products as taxes.<ref name=":0" />

<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>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>

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>तत्प्रदिष्टः पञ्चग्रामीं दशग्रामीं वा गोपश्चिन्तयेत् ।। ०२.३५.०२ ।।...तेन सीम्नां क्षेत्राणां च मर्यादारण्यपथिप्रमाण संप्रदानविक्रयानुग्रहपरिहारनिबन्धान् कारयेत्, गृहाणां च करद-अकरद-सङ्ख्यानेन ।। ०२.३५.०३ ।।<ref>R.P.Kangle (1960), The Kautiliya Arthasastra ([https://archive.org/details/in.ernet.dli.2015.326578/page/n108/mode/1up?view=theater Part 1]), Bombay: University of Bombay</ref>

 

tatpradiṣṭaḥ pañcagrāmīṁ daśagrāmīṁ vā gopaścintayet ।। 02.35.02 ।।...tena sīmnāṁ kṣetrāṇāṁ ca maryādāraṇyapathipramāṇa saṁpradānavikrayānugrahaparihāranibandhān kārayet, gr̥hāṇāṁ ca karada-akarada-saṅkhyānena ।। 02.35.03 ।।</blockquote>

== Conclusion ==

== Conclusion ==