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Sec. VI]
STUDIES IN THE BHAGAWATI SŪTRA
In the Nāyādhammakahão a reference is made to the exemption of customs granted by the king of Mithila to a seafairing merchant of Campa on receipt of precious gift of a pair of earrings from him. In the Uttaradhyayana Tika there is found a similar account of the merchant, Ayala by name, who was exempted from commercial tax on his presentation of a plate (thala) full of silver, gold and pearls to the king of Bennayaḍa".
Besides these sources, the Jaina texts provide a long list of state revenue derived from eighteen kinds of income, viz. "taxes from cows (go), buffaloes (mahisa), camels (uṭṭi), cattle (pasu), goats (chagali), grass (tana), palāla grass (puvala in Hindi), chaff (busa), wood (kaṭṭha), coal (angara), plough (siya), threshold (umbara, com. dehalis, pasture-ground (jangha or janga), bullocks (balivadda), earthen pot (ghaya), hides and skins (camma), food (cullaga), and any other taxes levied by will (uppatti, com. svecchayakal pita) and collected by tax collectors (sunkapala)".
103.
The state coffer was also replenished with revenue derived from other sources, such as, precious gifts on the occasion of constructing a lake in the city, passport granted by the king to an artisan who was desirous to go to a foreign country', unclaimed property, treasure-trove belonging to the deceased,8
1 Nayadhammakahão, 8, p. 102.
2 Uttaradhyayana Tikā, 3, p. 64.
It is also referred to in the Bṛhat kalpa Bhāṣya, 3, 4770. Avasyaka Niryukti, 1071 f. (Hari):
4
Comm. by Malayagiri, p. 596.
Various kinds of taxes are mentioned in the Brāhmaṇical texts, such as, taxes derived "from the office of state gold. smith, the institution of prostitutes, building sites, guilds of artisans, handicrafts, religious and charitable endowments water tax, income tax, flowers, fruits and vegetable gardens, game-forests, timber and elephant forests, heads of cattle, asses, camels, horses, hides and skins etc". Dikṣitar, op. cit., p. 176.
Vide Life in Ancient India' by Dr. J. C. Jain, pp. 61-62. See the discussion on them in the last part of the fiscal administration.
5 Uttaradhyayana Tika, 3, p. 71.
6 Nayadhamakahão, 13, p. 142.
7
Uttaradhyna Tika, 18., p. 251 a.
8 Kalpa ika. 1, p. 7 Cf; Vinya III, 11, 21; Avadāna Sataka,
1, 3, p. 13; III, p. 299 f.
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