Tax System in Ancient India - Revision history

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Regarding the Tax Collector: Editing and adding references and transliterations

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Regarding the Tax Collector

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Taxes on various products

@@ Line 305: / Line 305: @@
 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 ==
+== संहृतिः ॥ Conclusion ==
-By studying the principles of taxation we can say that the tax policy in ancient India was framed in such a way that there would be equal distribution of wealth and also the welfare of each and every citizen was ensured.
+A study of ancient Bharat's principles of taxation shows that the tax policy in ancient Bharat was framed in such a way that there would be equal distribution of wealth and also the welfare of each and every citizen was ensured.
-There are many such points discussed in the paper that are currently being followed. They are:
+Many such points are currently being followed. They are:
-# Tax was also taken from the buyer. (Currently it is taken in the form of sales tax, service tax, etc.)
+# Tax was also taken from the buyer. Currently it is taken in the form of sales tax, service tax, etc.
-# It can be said that the system of auditing which is there at present, not exactly of that kind, but similar to that, a system was there determining the profits, etc.
+# It can be said that there was a system for determining the profits, etc. which is similar to but not exactly the same as the system of auditing which is there at present.
-# Exemption was given to handicapped people, etc. (Currently according to section "80 D" of Income Tax Act, exemption upto a certain limit is given to physically handicapped people)
+# Exemption was given to specially abled people. Currently also, according to section "80 D" of Income Tax Act, exemption upto a certain limit is given to specially abled people.
-=== Points relevant to modern age ===
+On the whole, the taxation policy of Ancient Bharat encourages imposition of the tax policy in such a way that the citizens and businessman would not be abolished completely, but they would themselves pay the taxes without any delay.<ref name=":0" />
 == References ==

@@ Line 288: / Line 288: @@
 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" />
 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)
 * That supply soldiers (ayudhiya)
 * 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>
-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>
 == Conclusion ==

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 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 ।।
 praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।
@@ Line 289: / Line 289: @@
 == 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
 == Conclusion ==

@@ Line 172: / Line 172: @@
 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 ।।
 स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" />
@@ Line 274: / Line 272: @@
 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" />
 === परिहारः ॥ Exemptions ===
 Apastamba Dharmasutra gives the list of people who should be exempted from tax. They are:
@@ Line 293: / Line 289: @@
 == 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>

@@ Line 280: / Line 280: @@
 Apastamba Dharmasutra gives the list of people who should be exempted from tax. They are:
-* Sages
+* Vedic scholars
 * Women of all varnas
 * Young ones (who do not hold beard)
 * 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" />
-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 ==

@@ Line 90: / Line 90: @@
 jana-padaṁ mahāntaṁ alpa-pramāṇaṁ vāadeva-mātr̥kaṁ prabhūta-dhānyaṁ dhānyasyāṁśaṁ tr̥tīyaṁ caturthaṁ vā yāceta । yathā-sāraṁ madhyaṁ avaraṁ vā ।। 05.2.02 ।।</blockquote>
-=== उत्पादेषु करः ।। Taxes on Various Products ===
+=== उत्पादेषु करः ॥ Taxes on Various Products ===
 The general rules regarding tax on products is enumerated as follows. The Shukraniti says,
 * The ruler should either receive 32nd portion of the value of product as duty from the seller or buyer or take the 20th or 16th part of the profit as duty from the seller.
@@ Line 183: / Line 183: @@
 Meaning: Those who, of their own accord or with the intention of doing good, offer their wealth to the ruler should be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />
-=== Tax on Agriculture ===
+=== कृषिकरः ॥ Tax on Agriculture ===
-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 king 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 (Shukraniti 4.2.108 ?).
+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 ===

@@ Line 94: / Line 94: @@
 === Taxes on various products ===
 The general rules regarding tax on products is enumerated as follows. The Shukraniti says,
-* The ruler should either receive 32nd portion of the value of product as duty from the seller or buyer or take the 20th or 16th part of the product (excluding cost price; from the profit) as duty from the seller.<ref name=":0" />
+* The ruler should either receive 32nd portion of the value of product as duty from the seller or buyer or take the 20th or 16th part of the product (excluding cost price; from the profit) as duty from the seller.
-* In case of minerals the ruler should realise the duties at following rates (excluding expenses) ie. 1/2 part of gold, 1/3rd of silver, 1/4th part of copper, 1/6th of zinc & iron, 1/2 of gems, 1/2 of glass & lead.
+* In case of minerals the ruler should realise the duties at following rates (excluding expenses) ie. 1/2 part of gold, 1/3rd of silver, 1/4th part of copper, 1/6th of zinc & iron, 1/2 of gems, 1/2 of glass & lead.<ref name=":0" />
-<blockquote>द्वात्रिंशांशं हरेद्राजा विक्रेतुः क्रेतुरेव वा ।। १०६ ।। विंशांशं वा षोडशांशं शुल्कं मूल्याविरोधकम् ।<ref name=":5" />
+<blockquote>द्वात्रिंशांशं हरेद्राजा विक्रेतुः क्रेतुरेव वा ।। १०६ ।। विंशांशं वा षोडशांशं शुल्कं मूल्याविरोधकम् ।
 स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />
@@ Line 159: / Line 159: @@
 kukkuṭa-sūkaraṁ ardhaṁ dadyāt । kṣudra-paśavaḥ ṣaḍ-bhāgam । go-mahiṣa-aśvatara-khara-uṣṭrāśca daśa-bhāgaṁ ।। 05.2.27 ।।
 |}
-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. (Shukraniti 4.2.114 ?)
+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" />
 Those who give much tax by themselves, should be suitably honoured, so that they may be motivated. (Kautilya Arthashastra Adhyaya 92)<ref name=":0" />