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114
THE INDIAN ANTIQUABY.
[MAT, 1905.
total produce of fields. Gardens were no exception to these two taxes. Besides these two taxes, which must necessarily have been collected within the area of gardens, gardeners had, while selling their garden-produce, to submit to a further reduction of one-sixth of the value of the garden-produce in the name of tolls. With a view to preventing smuggling and to enforce atriot oollection of tolls on the sale-proceeds of all kinds of commodities, manufacturers and cultivators were prevented, under the penalty of heavy fines, to sell commodities in the very localities where they were manufactured or grown,
Purchasers of minerals and other commodities from mines shall pay a fine of 600 panas. Sale of flowers and fruits in gardens shall be punished with a fine of 50 paņas. Sale of vegetables in vegetable garden shall be punished with a fine of 994 panas. Parchase of grains from fields shall be punished with a fine of 150 paņas. A fine of 2 panas shall be levied on all kinds of vegetable-produce as a punishment for offences which cultivators are likely to commit unnoticed by the Government.
(A) Forests.
Note.
Forests were under the management of an official called the "Saperintendent of Raw Produce." It was his duty to collect timber, bamboo, hemp, poisons, skins, drugs, and other various raw materials.
(AI) Cattle.
Note.
Except on special occasions needing large amounts of money, no tax seems to have been levied on the cattle of the people in those days, still it seems probable that the ancient kinge derived considerable amount of revenue from cattle-pounds and from tolls levied on the sale of cattle.
The seller of a cow shall pay to the Government one-fourth of a paņa per cow gold.
Note. Owners of quadrupeds had to pay the following fines for allowing them to stray and graza in the village pasture lands :
A fine of one-fourth of a pana for a camel or a buffalo; one-eighth of pana for a cow, a horse, or an ass; one-sixteenth of a pana for each of such quadrupeda ae goata, &c. Donble the above rates of fines shall be paid for allowing quadrupeda to lie down on the pasture lands after grazing.
If stray quadrupeds grase on crope, their owners shall pay double the low to those who sustained the lose.
