Page:Indian Journal of Economics Volume 2.djvu/320

 806 $. PAAR proposed by Pitt as a regular part of his financial system. These Indian imposts are known to us as the sayar or transit or octroi duties, the mot/uz taxes or license duties, and the tluztkameda or capitation tax in Burma. The beginnings of these taxes are buried in the past and all we can do here is to trace, at least some of- them, as far bacl as possible. Our main authority for this period is the famous Hindu Law Code, the Manava-Dharma, a perennial source for savants and so hoists of Hindu culture in all its aspects. According to the author of this code we understand that the King is justified in levying direct taxes on land, merchants, artisans, and mecha- nics. Revenue was collected both in kind and in coin. On cattle, gold, and other moveables, the State's share amounted to one-fiftieth,  which in time of war or invasion might be increased to one-twentieth,  the soil land of. war on land one-twelfth, gross produce, and the labour tax might also be and no doubt public revenues. The one-eighth, according necessary raised to the quality of to cultivate it. and one-sixth of the This to one-fourth in case was an important source of king might also take one-sixth of the, clear annual profits of wood-cutters, butchers, dairy-men, perfumers, apothecaries, cane-basket-makers,  the mechanics stone-cutters, potters, and tanners, and artisans, as well as sdzs who subsist by manual labour, were required to work for the State one day in each month.  Besides the king may levy duties on the profits of sales,  claim eacheats for want of hers,  and demand from one-twelfth to one-s(xth of the treasure-trove, and one-half of the same (n the ab- sence of an owner, the other half to go to a pt(est.  Laws of Maria, Chap. VIIL verse Foid., X, ItS and 120. /d., VU., tst and s2. 4/b/d., VII I$8. 5 Ib/d., VTT, T27. e Fo/d., TX, 189,  /b/d., VIH, 85-89.