Artha Shastra Land Tax Types

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1. Land tax of various forms.

There were crown lands which were either worked by hired labourers or let out to tenants who got a share of the produce . As regar ds other lands, the king received the tax for protection though in some cases th ey were given to officials free of rent in lieu of service . There were also tax es on houses in cities, contributions levied for the maintenance of troops and a lso special and occasional taxes such as those paid on the birth of a price . Th e more important taxes on lands were -- 'Rastra' - income from the country, 'Sit a' - revenue from crown lands , 'Bhaga' - revenue from private lands and 'Bali' - special tax demanded from land possibly for religious purposes. 2.'Kara'- sundry collection in money, 3.'Tara'and 'nava'- dues on boats, ferries and ships 4.'Vartam'(Vanika pattam)-tax on road and toll, 5.'Khani'-tax on mines, 6.'Durga'-tax on towns, 7.'Vana'-tax on forests, 8.'Nadipala'-tax payable to superintindents of rivers, 9.'Pattana'- tax payable at market port towns, 10.'Vivita'-tax on pasture lands, 11.'Rajju'-cess payable for settlement, to the Rural officer called 'Vishyapala' , and 12.'Chorra-rajju-choukidari' or police tax.

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