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LIFE IN ANCIENT INDIA
food (cullaga) and any other tax imposed by will (uppatti, com. svecchaydkalbita). The tax collectors (sunkapala) are mentioned. Besides. there were other sources of income to the Statc. The Nayadhammakahá mentions a jeweller of Rāyagiha who wanted to build a lake in the town. He visited the king with precious gifts and got his permission to do so.10 Then we hear of a goldsmith Kumăranandi of Campā, who wanted to go to the island of Pancasela. He visited the king with a precious gift of gold and got his sanction for making an announcement to that effect." Unclaimed property and treasure-trove were other sources of income to the king. We are told of the king Vijayasena of Candrakāntā, who. hoaring the death of a certain merchant, deputed his officers and took possession of his property." The Nisitha cūrni refers to a certain king who punished a certain merchant and confiscated the treasure-trove which he had discovered. The same king is said to have honoured a Brāhmana who discovered a similar treasure-trove. Fines and forfeitures formed another plentiful source of income. The commentary on the Brhatkalpa Bhasya refers to an imposition of a fine of eighty thousand rūpakas on one who raised his sword or any other weapon to kill another person. However, if a person attacked did not die of the stroke, the amount of fime varied from country to country. In Anandapura, for Example; for such an offence a person had to pay a sum of rupees five only, for a serious quarrel, however, a sum of rupees twelve and a half was fined."
ASSESSMENT AND COLLECTION · Unfortunately, we have very little information regarding the administration of land-revenue and taxation and the different grades of officials connected with this work. The Kalpa sūtra refers to the najjuyasabha, which belonged to the king Hatthivāla of Pāvā, where Lord Mahāvira passed the last few days of his life and attained salvation A rajjuya was a survey-minister, who measured a janapada field by holding one end of the rope tied to a stick, the other end being held by the owner of the field, and is identical with the raijugahaka amacca of the Jalahas and the rájuka o Asokan Edicts. No other officials are mentioned.
& Ava. Nir., 1071 f. (Hari.) ; also Com. by Malayagırı, p 596. The Brāhmanic literatuu laentions the taxes from the office of State goldsmith, the institution of prostitutes, buldung sites, guilds of artisans, handicrafts, religious and charitable endowments, water tax, mcome tax, flowers, fruits and vegetable gardens, game forels, timber and elephant forests, ficats of.cattle, asses) camels, horses, hides and skins, etc., Dikshitar, op. cit., p. 176.
• Utard. TI., 3. p. 71. 10 13, p. 142. 11 Uttard. Ti., 18. p. 25ła.
11 Kalpa TI., 1. p. 7, cf ; Vinaya, 111, 11, 21; Avadana Sataka, 1, 3, p. 13; also Mayhaka Jätaka (No. 390), III, p. 299 f.
15 20. p. 1281. Cf.Gautama, X. 44; rajñaralkya Smrit (II, 2.34 f), Manu, VII, 133 14 4. 5104.
Kurudhamma Jataka (II, No, 276) ; Fick, op. at., pp. 148-162, P.B.I., pp. 142-44.