डिसकस द रेवेन्यू सिस्टम ऑफ मौर्य एंपायर
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Chanakya or Kutilya was the prime minister of Chandragupta Maurya at the time. He was known for his intellect and he is the one who devised the revenue system. While Chanakya wrote the duties of the Collector-general he also mentioned the items on which the revenue will be implied. These items were:
a share of land output;
Other dues and cesses levied on land including a water-rate. The water rate varied according to the nature of the land and crop and tax on houses in towns.
income from crown lands, from forests, from mines and manufactures, some of them monopolies like salt, undertaken by government
customs at the frontiers and tariffs, tolls and ferry dues in the interior levied on merchandise in transport
profits of coinage and gains from trade operations carried on by the government
fees for licenses of various kinds to be taken out by artisans, craftsmen, professionals and traders
fines levied in law courts and
Miscellaneous receipts like presents like transferred possession.
Mauryas granted exemptions from payment of revenue in the case of land-revenue to Brahmins and religious institutions and to state-officials. A register of such remissions and assignments was maintained.
Industries were taxed. There were a lot of techniques which were used in doing so, which were inspired by the land revenue system. This enabled the government to develop the kingdom effectively. The government also introduced state owned farms where the king owned the land and his subjects were
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