Indian Antiquary Vol 34

Author(s): Richard Carnac Temple
Publisher: Swati Publications

Page 15

JANUARY, 1905.]
CHANAKYA'S LAND AND REVENUE POLICY.
lands to waste shall be deprived of their right over such lands and the same shall be given to others. Waste lands may also be brought under cultivation by Government agency; for those who do not properly cultivate lands pay less to the king, thereby causing great loss in revende.
Pasture lands for cattle shall be reserved only in uncultivable tracts. Brahmans abiding in forests shall be given such portions of forests as are made free from roaming wild beasts. Hermits engaged in making penance shall be given similar forests which shall be called after the names of the Gôtra of the Brøbmans who reside therein. The king shall reserve such forests as are frequented by elephants. He shall also make several forest reserves for procuring various kinds of forest produce mentioned elsewhere.
(O) Concessions to Cultivators.
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The king shall help cultivators by bestowing seeds, cattle and money, provided the recipients of such favours pay the Government dues very essily. The king shall take care that the concessions and remissions shown to the cultivators are such as increase the king's treasury but not deplete it; for a king with depleted treasury will certainly eat into the vitality of the people themselves. The king may also allow proper remission only when fresh lands are being laid out for cultivation. He shall have tanks, lakes, &c., constructed either with perennial water or with constant supply of water from other sources. Or he shall provide with land and materials those wbo engage themselves in such constructions as tanks, temples, groves, &c. In the case of co-operative construction of tanks, &c., substitutes or bullocks of those persons who absent themselves from such works shall carry out the work which the absentees onght to have done. In the case of such co-operative works as entail heavy expenditure, the absentee shall bear a share of the expenditure, but no share of the profite that will accrue from the work.
The king shall exercise rights over fishery and boating in tanks, lakes, &c., and also over the vegetable produce growing on their banks.
The rights of ownership over houses, fields, gardens, tanks, and temples will be forfeited if they are neglected for five years continuously.
(D) Remissions of Taxes on Lands.
Persons who construct new tanks at their own cost will be exempt from being taxed for five years on the lands under such tanks. Taxes will be remitted for four years on the lands under such repaired tanks as would have been otherwise useless. If existing tanks are extended so that more land may be brought under cultivation, taxes will be remitted for three years on the lands newly brought ander cultivation. Taxes will be remitted for two years on land which are newly made fit for dry cultivation.