Indian Antiquary Vol 34

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

Page 65

- MARCH, 1905.]
CHANAKYA'S LAND AND REVENUE POLICY.
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There are rules binding the house-owners to keep the gatter of their houses in such condition as to allow a free passage to gutter-water, to construct raised platforms in front of their houses, and to leave open for common use the places where fire was worshipped or grain was ground or pounded. Violation of the above rules was punished with various kinds of fines.
(W) Artisans.
Note. Under this head are included merchants, painters, washermen, dramatiste, singers and other persons of artistic profession.
Striot rules with fines were laid down prescribing the way in which the artisans had to work and receive payments or wages for their work either from the Government or from private citizens. The revenue realised from this source was on ordinary occasions through fines and on Occasions of emergency through special taxes.
(X) Religious Institutions,
Note. It is a fact beyond controversy that ancient India was more devout than modern India. The numerous temples and the voluminous religions literatore now in existence in India are standing monuments of the deep religious earnestness of the ancient Hindus. The treasure hoarded, therefore, in temples and other religious institutions must necessarily have been an immense quantity, compared with which the present value of the jewelry now in stock in the various temples of India falls into insignificance.
We shall see, when we come to deal with the special taxes levied by ancient kings to meet emergencies, how ancient Hindu kings and their ministers entertained no scraples whatever in utilising the sacred treasure for their war and other purposes.
(Y) Gate-dues.
Note. Apart from the tolls levied on merchandise there was a tax imposed on traffic on entrance into forts. The amount of gate-dnes or doarddeya was equal to one-fifth of the toll paid on the merchandise. This was not, however, a strict tax since it might be remitted as occasions required.
Dvdradêya shall be one-fifth of the toll or it may be remitted as it suits the place and the parties concerned.
(2) Special Tax on Bahirikas,
Note. Who the Bahirikas were and what was their profession is a point on which little or nothing is known. Whether they were mercenary soldiers or a banking class like the Jews, cannot be determined. That they were a wealthy class and that some of them lived in a city called Nalanda, situated near the famous town Rajagriha in Magadha, is plainly alluded to in the Sriyadayamasutta of the Jaina Literature.
The Bahirikas shall not be let loose to proceed with their work of destroying cities and countries. Either they shall be kept in a fized locality in the country or a special coercive tax be imposed on them,
(To be continued.)