Sacred Laws of Aryas

SR No.: 007687
Original Sutra Author: N/A
Author: Gorge Buhler
Publisher: Oxford
Publication Year: 1897
Total Pages: 1979
Language: English
Classification: Book_English
File Size: 36 MB

Page 297

X, 25.
(amounting to) one-tenth, one-eighth, or one-sixth (of the produce).
25. Some declare, that (there is a tax) also on cattle and gold, (viz.) one-fiftieth (of the stock).
26. In the case of merchandise one-twentieth (must be paid by the seller) as duty,
27. (And) of roots, fruits, flowers, medicinal herbs, honey, meat, grass, and firewood one-sixtieth.
28. For it is the duty (of the king) to protect the (tax-payers).
29. But to (the collection of) these (taxes) he shall always pay particular attention.
30. He shall live on the surplus.
230
GAUTAMA.
31. Each artisan shall monthly do one (day's) work (for the king).
32. Hereby (the taxes payable by) those who
25. Manu VII, 130. The above translation follows Haradatta's explanation, while Sir W. Jones' rendering of Manu gives a different meaning to the identical words.
26. Manu VII, 127.
27. Manu X, 120.
28. Manu VII, 128.
29. Manu VII, 128, 139.
30. Haradatta takes this Sûtra differently. He says, 'Adhika, "additional," means the money which is paid on account of (the additional occupations) which have been explained above (Sûtra 7 seq.) "To protect all created beings," &c. Thereon shall he live, he himself, his servants, his elephants, horses, and his other (animals).' If this explanation is adopted, the Sutra ought to be translated thus, 'He shall live on (the taxes paid for his) additional (occupations). It seems, however, more probable that Gautama means to say that the king shall live on the surplus which remains after providing for the external and internal security of the kingdom, and that his object is to forbid the application of the whole revenue to the personal expenses of the ruler.
31. Manu VII, 131.
32. Haradatta says that wood-carriers, dancers, and the like are intended.
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