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→The terms of Taxation: Adding content - to be edited
When the treasury is below danger level then in that case king may request his subjects, living in small or large villages, which do not depend fully on rainwater, to give 1/3 or 1/4 of the yield and according to the ability from small villages (Arthashastra Adhyaya 92).<ref name=":0" />
When the treasury is below danger level then in that case king may request his subjects, living in small or large villages, which do not depend fully on rainwater, to give 1/3 or 1/4 of the yield and according to the ability from small villages (Arthashastra Adhyaya 92).<ref name=":0" />
जन-पदं महान्तं अल्प-प्रमाणं वाअदेव-मातृकं प्रभूत-धान्यं धान्यस्यांशं तृतीयं चतुर्थं वा याचेत । यथा-सारं मध्यं अवरं वा ।। ०५.२.०२ ।।<ref>Arthashastra, Adhikarana 5, [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%AB/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8 Adhyaya 2]</ref>
जन-पदं महान्तं अल्प-प्रमाणं वाअदेव-मातृकं प्रभूत-धान्यं धान्यस्यांशं तृतीयं चतुर्थं वा याचेत । यथा-सारं मध्यं अवरं वा ।। ०५.२.०२ ।।<ref name=":2">Arthashastra, Adhikarana 5, [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%AB/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8 Adhyaya 2]</ref>
* Taxes on various products
King should take 20th or 16th part (excluding cost price) from the seller or 32nd part of the value of product. From the buyer also 32nd part can be taken as a tax (Shukraniti 4.2.106 ?).
In case of minerals king should realize at following rates 1/2 part of gold, 1/4 part of copper, 1/3 of silver, 1/2 of gems, 1/6 of zinc & iron (Shukraniti 4.2.115 ?)
1/6th part is to be taken of trees, meat, honey, clarified butter, perfumes, medicinal herbs, poisons, flowers, roots, vegetables, grass, earthen vessels and of all things made up of stone (Manusmrti 7.131-132).
आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च । । ७.१३१[१३२ं] । ।
पत्रशाकतृणानां च चर्मणां वैदलस्य च । मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च । । ७.१३२[१३३ं] । ।<ref name=":1" />
From the above information it can be concluded that high tax was charged on precious metals like gold, silver, etc. and low tax was charged on less expensive, but widely usable metals, products. Detailed information regarding the rates of tax that is to be charged on various products is given in Kautiliya Arthasãstra. (Kautiliya Arthashastra, Adhyaya 92)
चतुर्थं अंशं धान्यानां षष्ठं वन्यानां तूल-लाक्षा-क्षौम-वल्क-कार्पास-रौम-कौशेय-कौषध-गन्ध-पुष्प-फल-शाक-पण्यानां काष्ठ-वेणु-मांस-वल्लूराणां च गृह्णीयुः । दन्त-अजिनस्यार्धं ।। ०५.२.१४ ।।
तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।।..<ref name=":2" />
== References ==
== References ==