Economics of Kautiliya Shukra and Brihaspati.pmd

Well managed water transportation system is found in Kautiliya
Arthashastra.Navadhyaksa (The Superintendent of Water
Transportation) was appointed to plan, develop, supervise and control
transport through rivers, lakes, sea etc. He had to collect taxes from
the owners of boats and ships from the traders and passangers. The
superintendent was supposed to help sailors caught in storm or other
calamities like a father. Entry into ports was regulated and taxed. Monks
and saints, children and old aged were except from paying to cross the
river on boats run by the state. Carrying goods on boats without paying
fare due was punishable, so was taking explosives, weapons and other
doubtful objects. Road blockade and disturbance by any means was
serious offense and therefore was punishable.
Mines
One of the important sources of government revenue, as stated
by Kautilya and Shukra, is mines and mineral products. The importance
of mines is stressed in the statement that the treasury depends on
mines, that the army is sustained by treasury and that the earth is
conquered by member of the treasury and the army. The starting of
new mines and the renewal of old discarded one was thus an important
state activity under the charge of The Superintendent of Mines.
(Kautilyako Arthashastra, 1967, 2.12) He has to be an expert in
Geology and Metallurgy. He is to make a survey of all regions where
mineral deposits are likely to be found and start new mines and renovate
old ones.(Sharma, 2001: 67-70) All mines were considered clearly
state property but all of them were to be worked directly by the state.
In fact, it is stated that a mine costly in its working should be leased to
for a fixed share of the output, or for a fixed rent, and that only a light
mine should be worked by the state directly. So far as salt mines are
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concerned, these seen to be all intended to be leased out for a share or
on hire.(Shukranitisar, 2008, 4.2.116)
Table 4.2. Revenues from Mine
Headings Details
Mulya value
Bhag share
Vyaji
Parigh
sort of sales tax
the exact nature is not clear but appears to be
a kind of protective duty
Atyaya duty in the case for example of imported salt or
excise duty
Shulk compensation for transfer of state rights of sale
to private individual
Danda fines to be determined in proportion to the
gravity of crimes
Roop coinage fee- which appears to be a charge for
manufacture in 8 percent of the price
Khani metals
Dhatu panya mineral products
Source: Kautiliya Arthashastra-2, 2003, 2.12.35-36.
Twelve types of minerals and products made to them were
under control of The Superintendent of Mines presented. There is a
list of twelve sources of income which is said to be derived from the
mines 1 . These are presented in the table 4.2. He had to make substantial
contribution to the same treasury which must row to develop armed
forces to acquire new lands and kingdoms.
Gold and silver ornaments were produced in manufacturing
units called Akshashala (The Department of Gold and Silver Products),
specially built for it, where trained and experienced goldsmiths were
employed. Five types of Gold were identified with their color and
characteristics. Process of refining gold and the liquids to be used for
the purpose are described in Arthashastra. The purity of gold could be
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