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Tahasildar Singh
labourer, by allotting to the latter a specific share of the productions of his exertions, were also not wanting.
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We can trace the evolution of general principles of taxation through the evidences provided by the scriptures. Kings of epic age did not wholly depend on the share of booty or the vali paid by his subjects. The accepted principle was that all members of the community were liable to pay tax and this was in lieu of the king's great services to the community. The sources of royal income are mentioned in Mahabharata (chapter 67) as well as in the Dharmasūtras specially in that of Gautama (chapter 10). The principal taxes may be enumerated as follows:
1. Tax on the produce of land, varying according to various authorities. According to Badhayana18 the king was entitled to 1/6. Vasistha holds the same opinion whereas Gautama mentions 1/10, 1/8 or 1/6 as the share of the king, thus partly echoing the Epic tradition which provides 1/10th as the royal share. This royal share was acccpted in kind and in the Jatakas we find the Drona-mapaka taking it in the name of the king.
2. Tax on hoarded wealth or gold. The nature of this tax is very difficult to determine. Probably it was a tax on the hoarded wealth and not on the annual income.
3. Tax on animals or other productions including fruits, roots, animalproduce, flowers and honey etc.
4. Tax on artisans. The earliest reference to it is in Gautama Dharmasūtra which mentions the king's right to compel workmen to work for him once a month.
5. Tax on ferries maintained by the king himself.
6. Tax on articles of merchandise. The earliest references to it are in Gautama and Baudhayana. Gautama lays down 1/20th as the duty on merchandise, Baudhāyana specifying it as Samudra śulka regards 1/10th as loyal share (Samudra Sulkaḥ param rūpamudhṛtya dašapaṇam śatam).
Exemptions from taxes granted to individuals under certain circumstances and to some classes in the enjoyment of privileges. Vasistha and Apastamba both give its detail. They concur in granting immunity from taxation to Śrotriyas, women, minors, students, tāpasas or ascetics and blinds, deaf or dumb persons. Sadras engaged in services are exempted by Apastamba while Vasistha exempts artisans, beggars, ascetics those earning less than one Kārṣāpaṇa, and those earn by exploiting natural sources like rivers, forests or rocks.
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