Land Revenues from Rural Areas

Land Revenues from Rural Areas Land revenues from the rural areas were appropriated in the form of crown lands (sita), land revenue (bhaga) from cultivators, taxes on orchards, ferry charges, etc. Different types of taxes imposed on rural population are as follows:
(i) Bhaga It was the main item of revenue which was levied at the rate of one-fourth to one-sixth. Sharecroppers, who were given crown lands and other agricultural support by the state, had to pay half of the produce to the state.
(ii) Pindikara It was a tax assessed on groups of villages and paid by husbandsmen. This was customary in nature. Often the villages were supposed to supply provisions to the royal army when the latter passed through their respective territories.
(iii) Hiranya It was probably a tax paid in cash.
(iv) Bali A levy known from the Vedic times, bali continued under the Mauryas.
(v) Pranaya literally meaning a gift of affection, pranaya was a levy imposed by the state during emergency periods. Though first mentioned by Panini, it was elaborated upon for the first time in Arthashastra. Pranaya amounted to one­third or one-fourth of the produce according to the nature of the soil.

Export-Import Tax Import tax was 20 per cent, but there is no definite knowledge about the export tax. Import tax was called prabeshya, while export tax was called nishkramya.

Sales Tax The Sulkadhyaksha collected toll tax on every item before it was sold or purchased. There were three rates of toll tax or sale tax: 9.5 per cent on iteIns sold on the basis of calculation; 5 per cent on the iteIns sold on the basis of measurement; and 6.5 per cent on items sold on the basis of weight.

Income Tax The following taxes were imposed on the sources of income in cities: (i) wine manufacturing tax; (ii) salt manufacturing tax; (iii) taxes on ghee, oil and edible oil; (iv) taxes on animal slaughterers; (v) taxes on artisans and artists; (vi) taxes on gamblers and gambling houses; (vii) taxes on prostitution, (viii) taxes on the income of temples; and (ix) taxes on additional incomes of the wage earners.