418:), the king played no direct role at all; it is not his responsibility to "propound any superstitious idea, to lay down any part of righteousness," or to help define "what is or is not religion" nor determine its practice. On the contrary, the king was to act as the enforcer and sometimes intermediary through which the "imperial sacrificial ceremonies" occurred. Indeed, a special "affinity with the gods," most notably Indra, resulting from his role in personally conducting special sacrifice and ensuring others likewise performed the rites is mentioned as a source of the king's authority. Examples of such sacrifices include the
414:
between the king and his subjects: the king's salvation "depends on his subjects, for he suffers the consequences of their sins and profits from the merits they acquire". Similarly, his subjects depend on him, for if he "protects them as he should," his people may devote themselves "to their duties". Moreover, while power was increasingly located within the king, his role was maintained within a set of boundaries and the role he played within society did not extend into previously untouched areas. For example, within the matter of spiritual salvation (i.e.
217:
664:
was fixed by the people, the taxes are paid to the king as a wage for his protection and the king has to answer to the people. From this it can be concluded that the king has the right to tax, it is the duty of the people to pay taxes, and the duty is conditional on the performance of the king in his duties. This idea of the kingās performance in protection in relationship to taxation is so important that some texts require the king to compensate for any stolen goods he failed to recover.
542:
186:
that which does not have enduring worth,ā in other words, by not attaching themselves to their actions and thinking of only the end result of their action. Enabling, and if necessary enforcing everyone to behave this way, āleads finally to escape from karmaā and thus achieves the spiritual goal of brahma, escape from the cycle of samsara.
506:) should be chosen based on cleverness and the ability to decipher hints and gestures, i.e., to read a rival king's appearance for clues as to his intentions and general disposition. The role of the envoy was vital for both diplomacy and reconnaissance. The importance of the role of the envoy can be seen in
686:
In the early Vedic period the king collected taxes regularly from his subjects. The taxes were called bali and consisted of 1/6 the agricultural produce or cattle for a given person. Another form of bali was tributes extracted from conquered enemies by the king. There was a system in place to collect
185:
as exemplified by stories predating some of the popular epics, such as the story of Vidula in which the warrior is emotionally roused to fulfill his duties as a warrior in the face of unpleasant adversity. According to this new philosophy, rulers are to āaccept and fulfill duty without ever desiring
167:
Prior to the Vedas, the formation of a military fraternity governing the local population happened. As they became absorbed into the local population, political power within the society began to change from an inter-clan system in which various clans divided up responsibilities into a more Vedic-like
713:
Duties placed on goods imported from foreign lands, produced in country parts and within the city. The rates varied between 4% and 20%. Marriage and religious commodities were except. There were other types of toll charges including: a water ferry toll, toll to enter the city, road toll and a use of
695:
This was the main tax in the post-Vedic period as it evolved out of bali. It was important source of income for the state and it was employed in every kingdom since its founding. This tax entailed the state receiving 1/6 of the produce of the land. This tax was of the profits made from the land, not
663:
This understanding was part of a bilateral contract made between the king and the people. The people would work the land and give taxes to the king for protection. The contract implies that the people submitted to a sovereign authority that they created, they volunteered to pay the tax, the tax rate
672:
The king had limitations on how he could tax. He had to know when to tax as some times were better than others. The amount the person was taxed was to be determined by the nature of the person. If they had gotten rich from doing wrong, they were to be highly taxed, those who were prosperous were to
654:
The king's right to tax was the logical next step after the theory of absolute ownership of lands by the king. Manu describes the king as the absolute lord of the land and as such, the king was entitled to his share in the produce of the lands. The permission of the king was needed to buy, sell and
413:
Indeed, while certain sources do mention that the king kept a cohort of religious advisers to consult in regards to various religious matters, the king remained a power unto himself for the simple fact that he bore the results of his actions and decisions, an idea grounded in the reciprocity shared
372:
The basis of the king's authority is a matter of some discrepancy in the Dharma literature. Some authors of dharma texts make it seem as though the king's power lies solely in his adherence to dharma and its preservation. His edicts are powerful only in that they are in accordance with the Law; his
586:
Dharma texts uniformly stress that the king be impartial in his judgments. Manu states that a king who is partial and unjust in his inflicting of punishment will himself be punished (7.27), saying at 8.128 that punishing one who does not deserve to be punished condemns the king to hell. Elsewhere,
673:
be taxed little by little and those who could not pay should never be taxed. The limit people could pay in taxes should not be crossed. Only profits and surpluses should be taxed. Increases should be done gradually and at the proper time. The king should use the taxes to help benefit the people.
172:
to be achieved, the
Brahmin had to correctly āinstruct the others in their dutiesā and guide their spiritual practice; the Ksatriya, on the other hand, was invested with the āroyal functionā of maintaining obedience in accordance with dharma and thus ensuring that the proper practices were being
282:
agree that it is the special duty of the king to protect, to punish, and to preserve dharma for those in his kingdom. However, a new myth of the creation of kingship not found in the
DharmasÅ«tras and differing from those found in previous Vedic literature is seen in the DharmaÅÄstras. At
731:
Everyone was expected to contribute to the common good. For poor people who could not pay their taxes in kind or with money, they would have to work in state factories. Also one day of each month, each person, including
Brahmins, had to work solely for the king, called Visti.
109:
largely manifests only in the form of gods as kings. Hymns directly addressed to earthly kings, like 10.173-10.175, are the exception rather than the rule. In these hymns, the king is said to have been "established" by Indra and "made victorious" by Soma and
655:
donate land. In reality, the land was the peopleās own, with the king only claiming absolute ownership. As long as the people worked the land and paid their taxes, they would be fine, but otherwise, the king could exercise his power and confiscate the land.
687:
these taxes, but the exact details have been lost to time. Even when other forms of taxes appeared in the later periods, bali was still present. It was used a special tax that was used differently by different kingdoms in order to gain additional revenue.
722:
There were two types of sale taxes. One was a general tax of 10% placed on all goods. The other taxes placed on special goods such as jewels, land auctions and immovable objects. The punishment of tax evasion was the confiscation of the goods purchased.
173:
executed. Given that the former decided on correct spiritual action while the later enforced it, an essential cooperation arose between the two in order to ensure the performance of dharma, and this cooperation formed āone of the fundamental elements in
410:, royal decree had been placed above all other sources of law as the most powerful, abrogating all the rest. The power behind royal decrees is thus located increasingly in the king himself, even though he is still urged to preserve dharma.
704:
The state had to look over and protect the natural sources of water. Also they had to build and maintain irrigation devices such as canals. If water was taken from rivers, tanks, lakes or wells a rate of a fourth of the produce was taken.
740:
This is a tax levied on individuals. There were two forms of the poll tax. The first was a general tax was levied on every member of a family. The second was a special tax that undesirable foreigners had to pay to enter a city.
126:
agrees with the idea that kings at this time were basically on a level with tribal chiefs and were not viewed as divine. There is a provocative line at 10.124.8 which mentions people electing their king, and 3.4.2 in the
391:, and the king will govern accordingly (1.39-41). In other texts however, or even in passages in the same texts, the authority of the king involves the application of his own reason and will. So, in contrast to
168:
system in which one ruler ruled over and provided for his subjects. In this new system first emerged the ideas of brahman and ksatra, or spiritual and temporal power, respectively. In order for the communal
64:
Vedic ideas about the establishment of the office of king ultimately draw upon legends about the coronation of one god as king of all others. Legends abound as to which of the gods won this position; In the
154:
were composed, however, the king was increasingly associated with the gods through his qualities and the rituals he performed. Also by this time, kingship had transitioned to a hereditary position and the
395:
7.28-31, 8.44-45 in the same text states that the king should rely on his own powers of deduction in the administration of justice. Reasoning as a means of reaching a judgment even appears as early as the
626:
Much as an envoy is to decipher the disposition of a rival king through bodily and gestural clues, the king is advised to note a litigant's external clues while hearing cases to discern his disposition.
373:
legal decisions should be based on what is stated in the ÅÄstras alone, not on his own will and authority. Furthermore, the king really only enforces what his
Brahmin advisers declare to be dharma. The
567:. This would indicate that only the most important of cases would be heard directly by the king, i.e. cases for which a decision had not been reachable in local community or guild courts. Manu and
573:
both state that the king may either try cases himself (accompanied, of course, by
Brahmin jurists), or he may appoint a Brahmin judge to oversee trials for him. Manu even allows that a non-Brahmin
519:
between ever second, third, and fifth village, and at the hundredth village. Superintendents with jurisdiction over one, ten, twenty, a hundred, and a thousand villages should also be appointed (
346:
person is forbidden to live in a country ruled over by a Åudra (4.61); likewise, Brahmins are forbidden to accept gifts from any king not of proper royal lineage (4.84). Yet commentators like
291:
created the king to restore order to the chaotic world which had existed without him. Then the Lord created
Punishment (spoken of as a deity), because through punishment the world is subdued (
299:
7.107). The weak and helpless (i.e. widows, children, the mentally ill, the destitute) were to receive royal protection. Beyond protecting his subjects against each other, the king, as a
639:
8.73 to rely on what the majority of witnesses say, or else the testimony of witnesses of superior qualities; if discrepancy persists, the testimony of
Brahmins is to be relied upon.
36:
was ruled by a King who functioned as its protector, a role which involved both secular and religious power. The meaning and significance of kingship changed dramatically between the
262:
18.49-50 echoes this sentiment, saying that the king's divinity is apparent in the force of his decrees: his words are law as soon as he utters them. This is in contrast to earlier
1416:
1.209-210 replaces "testimony of
Brahmins" with testimony of those witnesses with the best memories. If those with the best memories disagree, the testimony is to be disqualified.
145:(10.166.4, 10.191), the governing assembly, further indicating that the early Vedic king ruled in a tribal setting where decision making by assembly still played a major role.
354:
essentially overturned such rules about the king's lineage, stating that any person recognized as having power over a territory is to be understood as king, regardless of his
696:
the gross produce. People could pay the tax either in the good produced or with money. There Also a survey would be done to assist in the proper collection of the tax.
593:
and NÄrada stress that both the king and his judges be unbiased in their hearing of cases. This had religious as well as strictly legal implications; according to
609:
512:
13.328, where an involved set of preparations in made for both the dispatching and return of the dūta, including the meeting of the king with all his ministers.
48:
rulers. Although there is evidence that kingship was not always hereditary during the Vedic and into the Later Vedic period, by the time of composition of the
483:
s) should be assigned to duties based on their personal attributes, including honesty, intelligence, and cleverness. Among the tasks to be overseen by the
527:
3.9-10 has one, ten, a hundred, and a whole district). Any problems arising in villages are to be reported to progressively higher superintendents;
454:, for example, the discussion of how the king should choose his ministers directly follows the description of qualities a king should cultivate.
553:, in the fifth year of his reign (1483). Land grants made by royal decree were protected by law, with deeds often being recorded on metal plates
533:
states that when a solution is not reached by a lower superintendent, the problem must be reported to the next highest superintendent and so on.
1852:
631:
8.62-72 distinguishes who the king may or may not have questioned as a witness in connection with a trial; a greatly expanded list is given at
466:. Out of these, however, one individual should be chosen as a prime minister, and the text specifies that this individual is to be a Brahmin.
252:. This may be seen as closely related to the earlier belief that at his coronation, the king assumed various aspects of the gods. At
458:
7.54 advises the king to choose seven or eight counselors who are learned and of noble birth, without specifically defining their
1833:
450:(law of or for the king) go into great detail regarding how the king is to set up his government and manage his kingdom. In
256:
7.8, it is stated that even an infant king must never be treated with disrespect, because he is in reality a god on earth.
602:
1.65, a king who follows proper procedure in hearing lawsuits is ensured fame in this world and heaven in the afterlife.
313:
7.87, for instance, states that a king, when challenged, must never back down from a battle; indeed, doing battle is his
23:
177:ās theory of kingshipā. This coincided with the development of the doctrine of the soulās rebirth and potential release
118:. Although this implies a close dependence of the king upon the gods, the rarity of the figure of the human king in the
189:
As mentioned above, the best examples of this kind of detached devotion to duty by a king are seen in the epics of the
1779:
1756:
1737:
1696:
1659:
1640:
18:
This article is about the political theory of monarchy in ancient India. For the history of monarchy in India, see
487:
s were collecting taxes, supervising the royal mines, and collecting tolls for use of public transportation.
643:
1.142 states that the king should dismiss witnesses whose testimonies continuously contradict each other.
615:, the king is advised to hear cases in the morning, dressed in his regalia after having performed morning
1862:
1857:
508:
468:
307:, also had a duty to protect his subjects against external threats and wage war with rival kingdoms.
813:
623:
8.2, which states that the king's clothing during his daily hearing of court case should be modest.
148:
As was stated above, the king was not considered divine in the early Vedic period. By the time the
41:
242:
7.4, the king is said to be made out of divine particles of several gods, including Yama, Indra,
19:
1315:
1689:
Yajnavalkyasmrti: Sanskrit Text, English
Translation, Notes, Introduction and Index of Verses
351:
8:
881:
616:
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1033:
920:
885:
279:
1288:
549:
script on a copper plate recording a land grant made by RÄja
Purushottam Deb, king of
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258:
1829:
1775:
1752:
1733:
1692:
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1636:
877:
833:
45:
1821:
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1.159. Upon hearing contradictory testimony from witnesses, the king is advised at
443:
216:
1709:
1633:
Manu's Code of Law: A Critical Edition and Translation of the MÄnava-DharmaÅÄstra
564:
381:, for example, is explicit that Brahmins will state what is dharma for the three
51:
32:
was the predominant form of government in India until the not-too-distant past.
1302:: Critically Edited with an Introduction, Annotated Translation, and Appendices
515:
As to the organization of his kingdom, a king, according to Manu, should place
342:
who has received vedic initiation is eligible to become a king. Elsewhere, any
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295:
7.22). By performing his duty as protector and punisher, the king flourishes (
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550:
225:
190:
347:
1722:
1082:
1048:
818:
546:
493:
309:
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texts, which seem to stress the king's subordinate status in comparison to
234:
84:
37:
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1429:
1385:
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1200:
1155:
1108:
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1055:
1013:
921:
607:
597:
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can be appointed as a legal interpreter, but under no circumstances may a
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243:
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112:
102:
93:
68:
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period, and underwent further development under the times of the Jain and
263:
129:
1177:
7.60-62. ArthaÅÄstra 1.8 gives a description of the differences between
56:
literature, traces of elective kingship had already begun to disappear.
1054:
343:
928:
516:
426:
385:
358:
300:
288:
1616:
828:
808:
541:
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420:
221:
194:
101:
67:
29:
580:
267:
182:
919:
Altekar, p. 89-90; see also Sharma, p. 165 one example from the
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314:
249:
178:
174:
169:
111:
92:
899:
Aspects of Political Ideas and Institutions in Ancient India.
575:
415:
76:
1730:
Aspects of Political Ideas and Institutions in Ancient India
823:
238:, the divinity of the king had become well established. In
206:
88:
80:
1816:
Scharfe, Hartmut (1989-01-01). "The King and his Court".
1800:
Contributions to the History of the Hindu Revenue System
1714:
1708:. Trans. Julius Jolly. Oxford: Clarendon Press, 1880.
1476:
Contributions to the History of the Hindu Revenue System
1717:
Sacred Books of the East: The Laws of Manus (Vol. XXV)
1294:, takes this to be the verse's import. See Lariviere,
646:
Following this inquiry, the case may be decided upon.
563:
According to NÄrada, the king is the highest venue of
99:
are all addressed as "King." Indeed, kingship in the
1095:
1.29; see also the discussion in Altekar, p. 156-157
845:
220:
Royal inscription extolling the conquests of Badami
1767:
133:seems to confirm this. Also, several hymns in the
1844:
1682:. Poona: Bhandarkar Oriental research Institute.
200:
1710:http://www.sacred-texts.com/hin/sbe07/index.htm
536:
181:from the cycle of continual rebirths known as
1284:Richard Lariviere, in his translation of the
1617:Translation by Richard W. Lariviere (1989).
1071:For a discussion of this, see Lingat, p. 210
472:1.310, on the other hand, advises that all
424:("the king's inauguration sacrifice"), the
1765:
1686:
59:
1649:
1630:
1187:Aspects of Ancient Indian Administration
540:
367:
215:
1815:
1797:
1788:
1746:
851:
211:
1845:
1806:
1727:
1668:
232:By the time of the composition of the
162:
1853:Ancient empires and kingdoms of India
1770:Kingship and Community in Early India
1749:State and Government in Ancient India
865:State and Government in Ancient India
786:Tax on villages on the water (KlÅpta)
658:
434:("The Great Consecration of Indra").
270:and make no mention of his divinity.
1677:
985:See Alterkar, p.78; Lingat, Robert.
446:, Manu and YÄjƱavalkya, in defining
320:
273:
1791:A History of Indian Political Ideas
1691:. New Delhi: Parimal Publications.
1635:. Oxford: Oxford University Press.
789:General tax on villages (PiÅdakara)
400:(11.23-24). But by the time of the
24:List of Hindu empires and dynasties
13:
1811:. New Delhi: Abhinav Publications.
927:in which the king is equated with
442:Following in the tradition of the
141:demonstrate the importance of the
14:
1874:
1715:Translation by G. BĆ¼hler (1886).
1023:8.1-3; in the DharmaÅÄstras, see
699:
676:
545:A facsimile of an inscription in
430:("the horse sacrifice"), and the
1809:Public Finance in Ancient India
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1445:Public Finance in Ancient India
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961:
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690:
336:7.2 specifically states that a
1751:. Delhi: Motilal Banarsidass.
1732:. Delhi: Motilal Banarsidass.
952:
943:
934:
913:
904:
891:
870:
857:
744:
1:
1818:The State in Indian Tradition
1626:. University of Philadelphia.
1610:
437:
201:Kingship in Dharma Literature
159:began to wane in importance.
1687:Nath Dutt, Manmatha (2005).
726:
717:
537:The King and Legal Procedure
7:
1766:Drekmeier, Charles (1962).
1728:Sharma, Ram Sharan (2005).
1673:. New York: Oxford UP Publ.
1621:
1430:
1386:
1370:
1360:
1330:
1317:
1298:
1287:
1271:
1252:
1201:
1185:s. See also Ganguly, D. K.
1156:
1109:
1091:
1080:On this, see, for example,
1056:
1014:
922:
802:
774:General property tax (Kara)
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598:
589:
569:
529:
522:
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357:
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287:7.2, it is stated that the
244:
150:
136:
121:
113:
103:
94:
69:
50:
10:
1879:
1820:. Brill. pp. 26ā126.
1802:. Kolkata: Saraswat Press.
1671:The Classical law of India
1650:Olivelle, Patrick (2004).
1631:Olivelle, Patrick (2005).
987:The Classical Law of India
777:Construction tax (VÄstuka)
556:
204:
17:
1826:10.1163/9789004491441_004
1774:. Stanford: Stanford UP.
1011:In the Dharmasūtras, see
814:Kingdoms of ancient India
795:Celebration tax (Utsanga)
667:
619:. This contradicts with
34:Monarchy in ancient India
1706:The Institutes of Vishnu
897:see Sharma, Ram Sharan.
839:
1747:Altekar, A. S. (2002).
1680:History of DharmaÅĆ£stra
1669:Lingat, Robert (1973).
940:See Sharma, p. 64; 165.
792:Emergency tax (PraÅaya)
783:Police tax (Chorarajju)
681:
20:List of Indian monarchs
1798:Ghoshal, U.N. (1972).
1789:Ghoshal, U.N. (1959).
554:
229:
60:Kingship and the Vedas
1807:Sarkar, K.R. (1978).
544:
368:Authority of the King
278:The Dharmasūtras and
219:
1793:. Bombay: Oxford UP.
1721:Available online as
1652:The Law Code of Manu
798:War tax (SenÄbhakta)
377:Vasiį¹£į¹ha DharmasÅ«tra
332:As was stated above
212:Divinity of the King
1678:Kane, P.V. (1973).
398:Gautama Dharmasūtra
235:MÄnava DharmaÅÄstra
163:Dharma and the King
1863:Monarchies of Asia
1858:Ancient Indian law
1577:Sarkar, p. 101-102
1046:See, for example,
998:See, for example,
923:Åatapatha BrÄhmaį¹a
876:See, for example,
780:Survey tax (Rajju)
659:Bilateral contract
555:
432:Aindramahabhisheka
289:Self-existent Lord
230:
1835:978-90-04-49144-1
1654:. New York: OUP.
1604:Sarkar, p. 95-111
834:Buddhist kingship
759:Excise profit tax
479:Lower officials (
274:King as Protector
1870:
1839:
1812:
1803:
1794:
1785:
1773:
1762:
1743:
1723:The Laws of Manu
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1702:
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1627:
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1602:
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1593:
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1568:Sarkar, p. 98-99
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1559:Sarkar, p. 92-94
1557:
1551:
1550:Sarkar, p. 90-91
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1541:Sarkar, p. 87-88
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1512:
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1496:Sarkar, p. 62-67
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967:Drekmeier, p.150
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765:Professional tax
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497:
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362:
341:
326:
305:
247:
153:
139:
124:
116:
106:
97:
72:
55:
1878:
1877:
1873:
1872:
1871:
1869:
1868:
1867:
1843:
1842:
1836:
1782:
1759:
1740:
1699:
1662:
1643:
1613:
1608:
1603:
1599:
1594:
1590:
1585:
1581:
1576:
1572:
1567:
1563:
1558:
1554:
1549:
1545:
1540:
1536:
1531:
1527:
1522:
1518:
1513:
1509:
1504:
1500:
1495:
1491:
1486:
1482:
1473:
1469:
1464:
1460:
1455:
1451:
1442:
1438:
1424:
1420:
1412:
1408:
1399:
1395:
1382:
1378:
1356:
1352:
1343:
1339:
1312:
1308:
1283:
1279:
1265:
1261:
1244:
1240:
1231:
1227:
1214:
1210:
1197:
1193:
1173:
1169:
1148:
1144:
1140:Ghosal, p.24-25
1139:
1135:
1131:Derrett, p. 599
1130:
1126:
1121:
1117:
1103:
1099:
1079:
1075:
1070:
1066:
1045:
1041:
1010:
1006:
997:
993:
984:
980:
975:
971:
966:
962:
957:
953:
949:Drekmeier, p.38
948:
944:
939:
935:
918:
914:
910:Altekar, p. 83.
909:
905:
896:
892:
875:
871:
862:
858:
850:
846:
842:
805:
747:
738:
729:
720:
711:
702:
693:
684:
679:
670:
661:
652:
565:legal procedure
561:
539:
498:in saying that
440:
370:
350:, Kullūka, and
330:
276:
228:dated to 634 CE
214:
209:
203:
165:
62:
27:
12:
11:
5:
1876:
1866:
1865:
1860:
1855:
1841:
1840:
1834:
1813:
1804:
1795:
1786:
1780:
1763:
1757:
1744:
1738:
1725:
1712:
1703:
1697:
1684:
1675:
1666:
1660:
1647:
1641:
1628:
1612:
1609:
1607:
1606:
1597:
1588:
1586:Sarkar, p. 106
1579:
1570:
1561:
1552:
1543:
1534:
1532:Sarkar, p. 105
1525:
1523:Ghoshal, p. 14
1516:
1514:Ghoshal, p. 10
1507:
1505:Ghoshal, p. 30
1498:
1489:
1487:Ghoshal, p. 26
1480:
1474:Ghoshal, U.N.
1467:
1458:
1449:
1436:
1418:
1406:
1393:
1376:
1350:
1337:
1327:8.9; see also
1306:
1277:
1259:
1238:
1225:
1208:
1191:
1167:
1142:
1133:
1124:
1115:
1097:
1073:
1064:
1039:
1004:
991:
978:
969:
960:
951:
942:
933:
912:
903:
890:
869:
863:Altekar, A.S.
856:
843:
841:
838:
837:
836:
831:
826:
821:
816:
811:
804:
801:
800:
799:
796:
793:
790:
787:
784:
781:
778:
775:
772:
769:
766:
763:
760:
757:
754:
751:
746:
743:
737:
734:
728:
725:
719:
716:
710:
707:
701:
700:Irrigation tax
698:
692:
689:
683:
680:
678:
677:Types of taxes
675:
669:
666:
660:
657:
651:
648:
610:Bį¹haspatismį¹ti
557:Main article:
538:
535:
439:
436:
369:
366:
329:
319:
275:
272:
213:
210:
202:
199:
164:
161:
61:
58:
9:
6:
4:
3:
2:
1875:
1864:
1861:
1859:
1856:
1854:
1851:
1850:
1848:
1837:
1831:
1827:
1823:
1819:
1814:
1810:
1805:
1801:
1796:
1792:
1787:
1783:
1781:0-8047-0114-8
1777:
1772:
1771:
1764:
1760:
1758:81-208-1009-0
1754:
1750:
1745:
1741:
1739:81-208-0898-3
1735:
1731:
1726:
1724:
1718:
1713:
1711:
1707:
1704:
1700:
1698:81-7110-273-5
1694:
1690:
1685:
1681:
1676:
1672:
1667:
1663:
1661:0-19-280271-2
1657:
1653:
1648:
1644:
1642:0-19-517146-2
1638:
1634:
1629:
1625:
1623:
1615:
1614:
1601:
1595:Ghoshal, p.47
1592:
1583:
1574:
1565:
1556:
1547:
1538:
1529:
1520:
1511:
1502:
1493:
1484:
1477:
1471:
1465:Sarkar, p. 59
1462:
1456:Sarkar, p. 59
1453:
1446:
1443:Sarkar, K.R.
1440:
1432:
1428:
1422:
1415:
1410:
1403:
1397:
1390:
1388:
1380:
1374:1.28 and 1.58
1372:
1368:
1364:
1362:
1354:
1347:
1341:
1334:
1332:
1326:
1322:
1321:
1319:
1310:
1303:
1300:
1293:
1291:
1290:
1281:
1273:
1269:
1263:
1256:
1254:
1248:
1242:
1235:
1229:
1222:
1218:
1212:
1205:
1203:
1195:
1188:
1184:
1180:
1176:
1171:
1164:
1160:
1158:
1152:
1146:
1137:
1128:
1122:Lingat, p.212
1119:
1111:
1107:
1101:
1093:
1089:
1085:
1084:
1077:
1068:
1062:
1060:
1058:
1051:
1050:
1043:
1036:
1035:
1030:
1026:
1022:
1018:
1016:
1008:
1001:
995:
988:
982:
973:
964:
958:Lingat, p.216
955:
946:
937:
930:
926:
924:
916:
907:
900:
894:
887:
883:
879:
873:
866:
860:
854:, p. 26.
853:
848:
844:
835:
832:
830:
827:
825:
822:
820:
817:
815:
812:
810:
807:
806:
797:
794:
791:
788:
785:
782:
779:
776:
773:
770:
767:
764:
761:
758:
755:
752:
749:
748:
742:
733:
724:
715:
714:harbor toll.
706:
697:
688:
674:
665:
656:
647:
644:
642:
638:
634:
630:
624:
622:
618:
614:
612:
611:
603:
600:
596:
591:
584:
582:
578:
577:
571:
566:
560:
552:
548:
543:
534:
531:
526:
524:
518:
513:
511:
510:
505:
501:
496:
495:
490:Manu follows
488:
486:
482:
477:
476:be Brahmins.
475:
471:
470:
465:
463:
457:
453:
449:
445:
435:
433:
429:
428:
423:
422:
417:
411:
409:
407:
406:
399:
394:
390:
388:
387:
380:
378:
365:
363:
361:
360:
353:
349:
345:
340:
335:
327:
325:
318:
316:
312:
311:
306:
304:
298:
294:
290:
286:
281:
280:DharmaÅÄstras
271:
269:
265:
261:
260:
255:
251:
246:
241:
237:
236:
227:
226:Pulakeshin II
223:
218:
208:
198:
196:
192:
191:Bhagavad Gita
187:
184:
180:
176:
171:
160:
158:
152:
146:
144:
140:
138:
132:
131:
125:
123:
117:
115:
108:
107:
105:
98:
96:
90:
86:
82:
78:
74:
73:
71:
57:
54:
53:
47:
43:
39:
35:
31:
25:
21:
16:
1817:
1808:
1799:
1790:
1769:
1748:
1729:
1716:
1705:
1688:
1679:
1670:
1651:
1632:
1622:NÄradasmrĢ„ti
1618:
1600:
1591:
1582:
1573:
1564:
1555:
1546:
1537:
1528:
1519:
1510:
1501:
1492:
1483:
1475:
1470:
1461:
1452:
1444:
1439:
1426:
1421:
1413:
1409:
1401:
1396:
1384:
1379:
1366:
1358:
1353:
1345:
1340:
1328:
1324:
1314:
1309:
1295:
1285:
1280:
1267:
1262:
1250:
1246:
1241:
1233:
1228:
1220:
1216:
1211:
1199:
1194:
1186:
1182:
1178:
1174:
1170:
1162:
1154:
1150:
1145:
1136:
1127:
1118:
1105:
1100:
1087:
1086:7.28-31 and
1081:
1076:
1067:
1053:
1047:
1042:
1032:
1028:
1024:
1020:
1012:
1007:
999:
994:
986:
981:
972:
963:
954:
945:
936:
915:
906:
898:
893:
872:
864:
859:
852:Scharfe 1989
847:
819:Chakravartin
771:Gambling tax
768:Income taxes
750:Customs duty
739:
730:
721:
712:
709:Toll charges
703:
694:
691:Land revenue
685:
671:
662:
653:
645:
640:
636:
632:
628:
625:
620:
606:
604:
594:
585:
583:act as one.
574:
562:
520:
514:
507:
503:
489:
484:
480:
478:
467:
459:
455:
451:
447:
441:
431:
425:
419:
412:
401:
397:
392:
382:
374:
371:
355:
352:VijƱÄneÅvara
333:
331:
321:
308:
296:
292:
284:
277:
257:
253:
239:
233:
231:
188:
166:
156:
147:
142:
134:
128:
119:
100:
66:
63:
33:
28:
15:
1299:NÄradasmį¹ti
1289:NÄradasmį¹ti
1249:7.116-117;
1221:ArthaÅÄstra
1163:YÄjƱavalkya
1034:YÄjƱavalkya
901:p. 162; 186
745:Other taxes
509:YÄjƱavalkya
469:YÄjƱavalkya
444:ArthaÅÄstra
405:NÄradasmį¹ti
328:of the King
264:Dharmasūtra
130:Atharvaveda
42:Later Vedic
1847:Categories
1611:References
753:Excise tax
517:constables
448:rÄjadharma
438:Statecraft
348:MedhÄtithi
344:twice-born
205:See also:
1719:. Oxford.
1387:Bį¹haspati
1323:3.72-73;
1236:7.114-115
1189:. p. 162.
1052:8.27-29;
929:PrajÄpati
884:2.2.7.2;
762:Trade tax
727:Labor tax
718:Sales tax
617:ablutions
559:VyavahÄra
427:Asvamedha
151:BrÄhmaį¹as
1331:Vasiį¹£į¹ha
1223:1.15.7-9
1015:Vasiį¹£į¹ha
989:. p. 208
880:, 1.14;
867:, p. 312
829:Maharaja
809:Monarchy
803:See also
756:Salt tax
736:Poll tax
650:Taxation
494:Kauį¹ilya
474:mantrins
421:Rajasuya
339:kį¹£atriya
303:kį¹£atriya
268:Brahmins
222:Chalukya
195:Ramayana
193:and the
52:BrÄhmaį¹a
46:Buddhist
30:Monarchy
1478:, p. 25
1447:, p. 55
1365:3.74;
1304:. p. 5.
1257:3.11-15
1179:mantrin
1153:7.58;
1031:18.31;
1027:7.2-4;
1021:Gautama
1000:Gautama
605:In the
183:samsara
137:į¹g Veda
122:į¹g Veda
104:į¹g Veda
70:į¹g Veda
1832:
1778:
1755:
1736:
1695:
1658:
1639:
1431:MÄtį¹kÄ
1427:NÄrada
1414:NÄrada
1371:MÄtį¹kÄ
1367:NÄrada
1272:MÄtį¹kÄ
1268:NÄrada
1219:7.67,
1183:amÄtya
1161:3.70;
1110:MÄtį¹kÄ
1106:NÄrada
1092:MÄtį¹kÄ
1088:NÄrada
1029:NÄrada
1019:19.1;
1002:11.1-5
888:3.152.
886:J. Br.
882:T. Br.
878:A. Br.
668:Limits
641:NÄrada
633:NÄrada
599:MÄtį¹kÄ
595:NÄrada
551:Orissa
500:envoys
485:amÄtya
481:amÄtya
386:varį¹as
315:dharma
259:NÄrada
250:Kubera
248:, and
245:Varuį¹a
179:moksha
175:smriti
170:dharma
157:samiti
143:samiti
114:Savitį¹
95:Varuį¹a
91:, and
1361:Viį¹£į¹u
1318:Viį¹£į¹u
1253:Viį¹£į¹u
1202:Viį¹£į¹u
1181:s an
1165:1.312
1157:Viį¹£į¹u
1057:Viį¹£į¹u
1037:1.323
840:Notes
590:Viį¹£į¹u
581:Åudra
576:dvija
570:Viį¹£į¹u
547:Oriya
530:Viį¹£į¹u
523:Viį¹£į¹u
462:vaį¹į¹a
416:moksa
359:varį¹a
324:Varį¹a
224:King
77:Indra
38:Vedic
1830:ISBN
1776:ISBN
1753:ISBN
1734:ISBN
1693:ISBN
1656:ISBN
1637:ISBN
1619:The
1434:1.30
1425:See
1404:8.25
1402:Manu
1400:See
1391:1.21
1383:See
1357:See
1348:8.20
1346:Manu
1344:See
1335:16.2
1325:Manu
1313:See
1296:The
1266:See
1247:Manu
1245:See
1234:Manu
1232:See
1217:Manu
1215:See
1206:3.16
1198:See
1175:Manu
1151:Manu
1149:See
1113:1.10
1104:See
1083:Manu
1061:3.65
1049:Manu
1025:Manu
824:Raja
682:Bali
637:Manu
629:Manu
621:Manu
504:dūta
456:Manu
452:Manu
393:Manu
334:Manu
310:Manu
297:Manu
293:Manu
285:Manu
254:Manu
240:Manu
207:Raja
89:Yama
85:Soma
81:Agni
40:and
22:and
1822:doi
1275:1.7
1849::
1828:.
364:.
317:.
197:.
87:,
83:,
79:,
75:,
1838:.
1824::
1784:.
1761:.
1742:.
1701:.
1664:.
1645:.
931:.
502:(
26:.
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