Indian Antiquary Vol 34

SR No.: 032526
Original Sutra Author: N/A
Author: Richard Carnac Temple
Publisher: Swati Publications
Publication Year: 1984
Total Pages: 548
Language: English
Classification: Book_English
File Size: 18 MB

Page 63

MARCH, 1905.
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OHANAKYA'S LAND AND REVENUE POLICY.
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(R) Taxes on the sale of Commodities.
1. The Superintendent of Commerce shall receive for the Government one-sixteenth of those commodities which are sold by cubical measure; one-twentieth of those which are sold by weighing in balance; and one-eleventh of those which are sold by computation.
2. Merchants dealing with the king's commerce shall put the sale-proceeds in a locked wooden box with a small opening left in its upper part. They shall hand over the charge of this box, together with the balance, weights and measures, to the Superintendent of Commerce when the eighth division of the day-time has strack. They shall also state how much has been sold and how much is in stock.
(8) Sale of Imported Commodities.
1. With regard to the commerce of commodities imported into the kingdom, the Superintendent shall consider the demand, supply and price of such commodities and see whether there. can be left any margin for profit after the following charges are met on the commodities :
(1) Toll (óulka). (2) Road Cess (rartani). (3) Conveyance Cess (ativdhika). (4) Daty payable at Military Stations (gulma-dêya). (5) Ferry Chargos (tara-déya). (6) Payments aud provisions to coolies (bhakta). (7) The portion payable to the king (bhdga).
If he finds no profit, he shall arrange for a reasonable profit either by prohibiting the sale of the king's commerce for a time or by giving in barter such valuable merchandise as will yield reasonable profit to the foreign merchants in foreign countries. He may either arrange for the conveyance of one-fourth of the foreign merchandise by land which is cheaper than conveyance .by water. He may also issue iustructions to the Superintendents of Forests, Boundaries, Forts, and Country-parts 'to show such concessiuns to the foreign merchants as will be found necessary.
(T) Courtesans.
The Superintendent of Courtezans shall employ in the king's Palace, on a salary of 1,000 paņas per annum, two courtezans of good breeding and noted for their beauty, youth, and accomplishments. The property of deceased courtezans shall pass into the hands of their daughters. In the absence of any daughters, their property sball be taken by the king. If a courtezan and her sons employed in the king's palace desire to free themselves from attending the court with a view to live independently, the courtezan shall pay a ransom of 24,000 panas and her son 12,000 paņas.
It is the duty of the Superintendent to fix payments which a courtezan bas to receive for a day from any person courting her, the portion of ancestral property which a courtezan has to receive from ber mother and others, the income which she should acquire in the year, the expenditure which she has to incur in the year, and the probable gain she is likely to caru in future. The Superintendent shall forbid extravagant proceedings in all courtesans.