Page:Indian Journal of Economics Volume 2.djvu/321

 I1VD IA N IN  0 ME 2 A X 807 Briefly stated the tax system consisted of the following---(a) a tax on the produce of land, (b.)a series of. axes on personal propery of every description. (c) a tx on sales, (d) a kind of poll tax like the Roman and French corvees, and finally (e) succession duties. Of tiffs most complete and comprehensive system of. taxation James Mill in his much quoted, but seldom read, Hstor!t of Bitish Ind rather injudiciously says:  "the revenue of the sovereign arises almost wholly from the artificial produce of the land." Land was the main source, but other taxes were not wanting to round out the tax system: As between direct and indirect taxes, the As regards partial writer the influence author of Manu-Smriti seems to be perfectly impartial. the effects of this legislation an im- says that  "it is certain that under of this ancient legislation the population have had many prosperous centuries." same author is even more cultural and says: s "for many centuries Christian era, India enjoyed emphatic Aryan The about the agri- He commercial presperity of the time. before s real cultural and cbmmercial, which she is regaining today only in part under the domination of the Anglo-Saxons." and after the prospOrity, agri- 2. The Mohammedan-Hindu Period.---(a) The Moluzmmedan Period. The Mohammedan period began in India in the twelfth century of be said to have lasted till the eighteenth century. It was, our era and may first half of the however, very seriously interrupted by the growth of the Hindu power, especi- ally. in the southwestern part of the conntry under the Mahrathas in the seventeenth century. 'For the purpose in hand we shall very briefly summarise the growth and development of direct taxation during this period.  Mill, J, Histy of .,B'itih Imi. i,, Vo, l. I, p. 299. s L'Impot dan ls divrs Cwiatwn. By E. Fournier De FIix, Premiere He, 1.