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MAX 1805.)
OHANAKYA'S LAND AND REVENUS POLIOY.
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Note. We shall see later on that anoient kings, when in war with other kings, used to collect large amount of money by levying such special taxes as kara and bali; and that while their real object was to provide themselves against impending wars or other undertakings of their own making, their plea in levying kara and bali was to propitiate gods.
(AD) Merchants in Country Places.
Merchants in country parts like those in forts had to pay the toll, vyáji, and other taxes.
(AD) Superintendent of Terries.
1.
The Superintendent of Boats and Ships shall supervise the voyage of ships on the open sea and navigable rivers, and keep accounts of the faros collected from travellers for crossing rivers, natural or artificial lakes and streams.
Villages on the banks of rivers or on the sea-shore shall pay to the Government such amount of money as has been fized for them to pay. Fishermen shall pay one-sixth of their haul as charge for license to launch their fishing-boats. Merchants living in cities situated on the sea-shore or on the banks of rivers, shall pay not bnly the toll on all merchandise they purchase, but also the portion (bhaga) which is due to the king ont of imported commodities. Collectors of pearls and conch shells, who employ for this purpose Government boats and ships, shall pay a fixed amount of boat-hire. If they employ their own boats and ships, they will be exempt from this oharge.
8.
The Superintendent of Boats and Ships shall also be in charge of the accounts relating to commerce in port-towns. He shall show parental regard towards weather-boaten ships arriving at port-towns. The rate of toll on merchandise conveyed by ships shall be one-half of that which is levied on merchandise conveyed by land. He shall beg a certain amount of tolls on all ships' merchandise that touch or anchor in the harbours of port-towns. He shall destroy not only dangerous shipa, but also those that are bound for enemies' countries or likely to disturb the peace of trading centres.
On such large rivers as are only fordable in autumn and summer, the Saperintendent shall laanoh big boata provided with a master, a pilot, s sailor, and other necessary crew. Streams that are unfordable only during the rainy BORBON shall be provided with small boate or ferries. With a view to arrest the arrival or departure of enemies, the crossing, without a pass, of all rivers, fordable or anfordable, shall be forbidden. Persons found fording rivers at other than prescribed times shall be punished with a Sne of 1,000 panas. Persons who are found fording rivers without a pass shall pay a fine of 87 panas, whether such fording be timely or untimely, State spies, messengers, soldiers, servants carrying provisions for the armay, fishermen, villagte oarrying on their head wel dommodities as firewood, gmes, dowers, fruits and vegetables, and herdsmen shall be at liberty to ford rivers on all occasions. The
