Economics of Kautiliya Shukra and Brihaspati.pmd

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4. Other sources In Kautiliya Arthashastra Samhartri- The Commissioner of Revenue was responsible for the protection of government revenues. In Upanisad times the Samahrtri was known as Bhagduh. (Jayasawal, 1978: 193) Kautilya suggests the Commissioner of Revenue to collect revenue from these seven sources. The main sources of government revenue in Kautiliya Arthashastra are expalined as below- 1. Income from State Agriculture- Government raised revenue both by direct cultivation and by leasing out land to tenants. The crops grown on these lands constituted a major part of the revenue and were accounted for separately. net revenue to state was equal to value of production less expenditure on seeds, labour etc. On leased land state’s share was three fourth to four fifith if lessee provided only labour, and half if lessee provided seeds and implements as well as labour. 2. Revenue from Mining- Kautilya gives much importance to mining because there are 12 sources of revenue in the mining. (Kautiliya Arthashastra-2, 4.2.1.1) 3. Revenue from Animal Farming- Animal farming was another source of revnue to the state. 4. Income from Manufacturing Industry-Textiles, salts 5. Leisure Activity 6. Taxes, from Country-side- Rastra and from the city 7. Trade Routes 8. Service Charges 9. Miscellaneous Revenues- Irrigation works or Setu, forest produce or Vana 10. Fines- Sahas danda and other fines 78 Rangrajan had tried to identify all the sources of income in Kautiliya Arthashastra. (Rangrajan, 1992: 256) According to him sources of income are scattered throughout the book. These sources are- 1. Income from Crown Property a. Direct cultivation b. Leased cultivation 2. Revenue from Mining and Metallurgy a. Mines owned by state b. Leased mines 3. Revenue from Animal Farming 4. Revenue from Irrigation Works 5. Revenue from Forests 6. Income from State-controlled Activities a. Manufacturing industry- textile b. Manufacturing industry- salt c. Manufacturing/leisure industry- alcoholic liquor d. Leisure activity- courtesans, prostitutes and entertainers e. Leisure activity- betting and gambling 7. Taxes- In cash and in kind a. Custom duty- (i) Import duty, (ii) Export duty b.Transaction tax c. Share of production- sixth share d.Tax in cash e. Taxes in kind- pratikar i. Labour tax ii. Supply of soldiers- ayudhiya f. Countervailing duties g. Roadcess 79
h. Monopoly tax i. Royalty j. Taxes paid in kind by villages- panda kara k. Army maintenance tax l. Surcharge Revenue collector in village level used to deposit income regularly to central officer known as Samahrtri. A comparison of revenue sources and rate of taxes is presented in the table 6.1. Items of Expenditure The items of expenditure are also mentioned clearly. These are expenditures on worship of gods and for charity and for gifts, royal kitchen, the employment of envoys, the magazines the armory, the warehouse, the store for forest produce, factories, laborers, maintenance of infantry, horses, chariots and elephants, herds of cattle, enclosures for beasts, deer, birds and wild animals, and stores of fuels and grasses. Government expenditure was divided in following main topics- 1. Consumption expenditure 2. Assets expenditure 3. Deposit expenditure 4. Exchange expenditure Kautilya suggests to divide the income account in three parts- 1. Current 2. Last balance 3. Anyajatah- received from external source 80 Table 6.1. Revenue Sources in Shukra-niti and Kautiliya Arthashastra Revenue source Shukra-niti Kautiliya Arthashastra Land revenue 17-50 percent of 17-33 percent of net produce net produce Trade 2 percent 20 percent Mines 50 percent Determined by the of profit Superintendent Salt 50 percent 5 percent from native of profit and 17 percent from foreign trader Animal herds 13 percent 10 percent Metals 16-33 percent 2-3 percent of profit Bankers 3 percent 3 percent of profit of profit Sandal and velvet … 10-15 percent Animal produce 6 percent 16-23 percent Beverige … 3 percent Retailer of grains, ghee, and other consumption goods … 20 percent Skill workers 2 days labour 5 percent per month Contractors … 10 percent Recreation tax … 10 percent Gate toll … 20 percent of custom duty Gambling … 5 percent on winning Shepherd,flesh, hide 13 percent 16 percent Fruits, bamboo, grass … 20-25 percent Earthen pots, stones … 5 percent food, green grocer Source: (a) Shukranitisar, 2007, 4.2.116-129 (b) Rajendran, 2006: 259-60 What is received day by day is termed as current.Whatever has been brought forward from year before last, whatever is in the hands of others, and whatever has changed hands is termed last balance. 81
Page 1 and 2: CHAPTER ONE INTRODUCTION Hillebrand
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Page 5 and 6: view point of modern economics foll
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Page 9 and 10: Kautilya's Definition- The definiti
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Page 25 and 26: connection that state had framed tr
Page 27 and 28: Regulation of Trade and Protection
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