Indian Antiquary Vol 47

SR No.: 032539
Original Sutra Author: N/A
Author: Richard Carnac Temple, Devadatta Ramkrishna Bhandarkar
Publisher: Swati Publications
Publication Year: 1984
Total Pages: 386
Language: English
Classification: Book_English
File Size: 15 MB

Page 54

THE INDIAN ANTIQUARY
[ FEBRUARY, 1918
THE ARTHASASTRA EXPLAINS : BY K. P. JAYASWAL, M.A. (Oxon.), BAR. AT LAW: BANKIPORE.
(1) « Pranaya" of Rudrada man's Inseription. The meaning of the term pranaya occurring in Rudradâman's Inscription 1 is now settled by Kau ilya's Arthasastra.
Hindu Law lays down a fixed system of taxation which no king acting under the Law could violate. He could neither introduce a new tax, nor could he enhance the rates fixed by the Common Law (Dharmaśdstra). This, of course, was very inconvenient to an imperial system like that of the Mauryas, which had to maintain a large standing army and to carry on great wars. The system, therefore, had to have recourse to devices. It introduced and levied taxes without directly calling them taxes.
The Arthasastra calls them pranaya! (in the singular). This gift of affection was to be realised during financial stringency (Pratyutpannárthakrichchham,' p. 240).: This could be levied only once, presumably in one reign (sakrideva na dvih prayojyah, p. 241). If there was disappointment in the realisation of the pranaya the Minister of Revenue had to beg' it from the capital and the country after pointing out the importance of the object for which it was wanted (tasyakarane và sam tharta karyamapadisya paura-jinapadan bhikshela, pp. 241-2). For better success, the king had also to beg (râ já paura-jûnapadán bhikhsheta). The agents of the Government were the first to give largely and they would put to shame those who paid little. Hiranya' (gold coin) was begged of the rich.
Another device was that titles or dignities, the privilege of using the umbrella of distinction, and what in Muhammadan times was called khiilats, were to be given for hiranya (Fura-314-u-ferrari feroaa yeg, p. 242).
The pranaya amongst the rural population was realised at twenty-five per cent. of the agricultural produce, and at one-sixth of cotton and woollen goods, etc. Likewise the urban articles of trade and merchandise were also made to pay a high profit and capital tax ranging from 50 per cent. to 20 per cent. Theatrical people had to pay half of their salaries (p. 241).
It seems that this affection tax was carried down to thu time of Rudradâman and thus had a history of about four centuries, at least. That the affection 'tax had been very much resented is proved by the fact of Rudradâman's publicly announcing its discontinuance. True to his coronation-oath (pratijña') he realised only the taxes sanctioned by Hindu Law. 3
1 Ep. Ind., VIII. 43, 44. • f. प्रतिज्ञाचाभिरोहस्व मनसा कर्मणा गिरा। पालविवाम्यहं भौमं ब्रह्म इवेब चासकृत् ॥
M. Bh., Santi, 59.106. The oath exacted a promise to follow the Law. Cf. TNT w fiset poratti TF:
n a ETITI 7 . M. Bh., Banti, 59. 107.
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