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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 ?)
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).
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).<ref name=":0" />
आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च । । ७.१३१[१३२ं] । ।
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" />
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)
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)<ref name=":0" />
They (the king's employees) may demand of cultivators one-fourth of their grain, and one-sixth of forest produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, flesh, and dried flesh.
They may also take one-half of all ivory and skins of animals, and punish with the first amercement those who trade in any article without obtaining a license from the king. So much for demands on cultivators.
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 ।।
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" />
तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।।
इति कर्षकेषु प्रणयः ।। ०५.२.१६ ।।
Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.
सुवर्ण-रजत-वज्र-मणि-मुक्ता-प्रवाल-अश्व-हस्ति-पण्याः पञ्चाशत्-कराः ।। ०५.२.१७ ।।
Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas.
सूत्र-वस्त्र-ताम्र-वृत्त-कंस-गन्ध-भैषज्य-शीधु-पण्याश्चत्वारिंशत्-कराः ।। ०५.२.१८ ।।
Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas.
धान्य-रस-लोह-पण्याः शकट-व्यवहारिणश्च त्रिंशत्-कराः ।। ०५.२.१९ ।।
Those that carry on their trade in glass (kâcha); and also artisans of fine workmanship shall pay 20 karas.
काच-व्यवहारिणो महा-कारवश्च विंशति-कराः ।। ०५.२.२० ।।
Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas.
क्षुद्र-कारवो बन्धकी-पोषकाश्च दश-कराः ।। ०५.२.२१ ।।
Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas.
काष्ठ-वेणु-पाषाण-मृद्-भाण्ड-पक्व-अन्न-हरित-पण्याः पञ्च-कराः ।। ०५.२.२२ ।।
Dramatists and prostitutes shall pay half of their wages.
कुशीलवा रूप-आजीवाश्च वेतन-अर्धं दद्युः ।। ०५.२.२३ ।।
Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals.
Those that rear inferior animals shall give one-sixth.
Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock).<ref name=":3">R Shamasastry, [https://ia800402.us.archive.org/34/items/Arthasastra_English_Translation/Arthashastra_of_Chanakya_-_English.pdf Kautilya's Arthashastra]</ref>
कुक्कुट-सूकरं अर्धं दद्यात् । क्षुद्र-पशवः षड्-भागम् । गो-महिष-अश्वतर-खर-उष्ट्राश्च दश-भागं ।। ०५.२.२७ ।।<ref name=":2" />
If excess tax is received, then the provision is that some part should be returned to the tax payer. (Shukraniti 4.2.114 ?)
Those who give much tax by themselves, should be suitably honoured, so that they may be motivated. (Kautilya Arthashastra Adhyaya 92)<ref name=":0" />
Those who, of their own accord or with the intention of doing good, offer their wealth to the king shall be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />
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" />
== References ==
== References ==