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→Other Taxes: Adding content - to be edited
=== Other Taxes ===
=== Other Taxes ===
Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthashastra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43).
Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthashastra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43). <blockquote>बाह्यं आभ्यन्तरं चऽतिथ्यं ।। ०२.२२.०१ ।। निष्क्राम्यं प्रवेश्यं च शुल्कं ।। ०२.२२.०२ ।। प्रवेश्यानां मूल्य-पञ्च-भागः ।। ०२.२२.०३ ।।
पुष्प-फल-शाक-मूल-कन्द-वाल्लिक्य-बीज-शुष्क-मत्स्य-मांसानां षड्-भागं गृह्णीयात् ।। ०२.२२.०४ ।।
शङ्ख-वज्र-मणि-मुक्ता-प्रवाल-हाराणां तज्-जात-पुरुषैः कारयेत्कृत-कर्म-प्रमाण-काल-वेतन-फल-निष्पत्तिभिः ।। ०२.२२.०५ ।।
क्षौम-दुकूल-क्रिमि-तान-कङ्कट-हरि-ताल-मनः-शिला-अञ्जन-हिङ्गुलुक-लोह-वर्ण-धातूनां चन्दन-अगुरु-कटुक-किण्व-अवराणां चर्म-दन्त-आस्तरण-प्रावरण-क्रिमि-जातानां आज-एडकस्य च दश-भागः पञ्च-दश-भागो वा ।। ०२.२२.०६ ।।
वस्त्र-चतुष्पद-द्विपद-सूत्र-कार्पास-गन्ध-भैषज्य-काष्ठ-वेणु-वल्कल-चर्म-मृद्भ-अण्डानां धान्य-स्नेह-क्षार-लवण-मद्य-पक्वान्नादीनां च विंशति-भागः पञ्च-विंशति-भागो वा ।। ०२.२२.०७ ।। द्वारादेयं शुल्कं पञ्च-भागः आनुग्राहिकं वा यथा-देश-उपकारं स्थापय्तेत् ।। ०२.२२.०८ ।। जाति-भूमिषु च पण्यानां विक्रयः ।। ०२.२२.०९ ।।
खनिभ्यो धातु-पण्यादाने षट्-छतं अत्ययः ।। ०२.२२.१० ।। पुष्प-फल-वाटेभ्यः पुष्प-फल-आदाने चतुष्-पञ्चाशत्-पणो दण्डः ।। ०२.२२.११ ।।
षण्डेभ्यः शाक-मूल-कन्द-आदाने पाद-ऊनं द्वि-पञ्चाशत्-पणो दण्डः ।। ०२.२२.१२ ।। क्षेत्रेभ्यः सर्व-सस्य-आदाने त्रि-पञ्चाशत्-पणः ।। ०२.२२.१३ ।।
पणोअध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।। अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।।
पण्यानां स्थापयेच्शुक्लं 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></blockquote>Meaning:
Merchandise, external (bahyam ie. arriving from country parts), internal (abhyantaram ie. manufactured inside forts), or foreign (atithyam ie. imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkramya) and imported (praveshyam).
Imported commodities shall pay 1/5th of their value as toll.
Of flowers, fruits, vegetables (shaka), roots (mula), bulbous roots (kanda), pallikya (?), seeds, dried fish and dried meat, the suprintendent shall receive 1/6th as toll.
As regards, conch shells, diamonds, precious stones, pearls, corals and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.
Of fibrous garments (kshauma), cotton clothes (dukula), silk (krimitana), mail armour (kankata), sulphuret of arsenic (haritala), red arsenic (manassila), vermilion (hingulaka), metals (loha), and colouring ingredients (varnadhatu); of sandal, brown sandal (agaru), pungents (katuka), ferments (kinva) dress (avarana), and the like; of wine, ivory, skins, raw materials used in making fibrous or cotton garments, carpets, curtains (pravarana), and products yielded by worms (krimijata); and of wool and other products yielded by goats and sheep, he shall receive 1/10th or 1/15th as toll.
Of clothes (vastra), quadrupeds, bipeds, threads, cotton, scents, medicines, wood, bamboo, fibres (valkala), skins and clay pots; of grains, oils, sugar (kshara), salt, liquor (madya), cooked rice and the like, he shall receive 1/20th or 1/25th as toll.
Gate dues (dvaradeya) shall be 1/5th of the toll dues; this tax may be remitted if circumstances necessitate such favour. Commodities shall never be sold where they are grown or manufactured.
When minerals and other commodities are purchased from mines, a fine of 600 Panas shall be imposed.
When flowers or fruits are purchased from flower or fruit gardens, a fine of 54 Panas shall be imposed.
When vegetables, roots, bulbous roots are purchased from vegetable gardens, a fine of 51 3/4th Panas shall be imposed.
Whenany kind of grass or grain is purchased from field, a fine of 53 Panas shall be imposed.
(Permanent) fines of 1 Pana and 1 1/2 Panas shall be levied on agricultural produce (sitatyayah).
(Commentary: As contrasted with the above fines which are occassional, the following fines are permanently levied on the sale of agricultural produce, irrespective of any offence committed thereof. One Pana is to be imposed on the purchaser and one and half Panas on the seller.)
Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either older new; and fines shall be fixed in proportion to the gravity of ofences.<ref name=":3" />
Vishnusmrti
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
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