Dear Aspirant,

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 employed for its cultivation. The government had the resources to organize the procedure and once the land was ready it would employ the cultivator to work on the land.

The Mauryas had a far-faring trade relations. There were many foreign traders who took up residence in Mauryan cities. There were a variety of goods being exported thereby generating revenue. The exports were items of luxury like fine muslin cloth. The development of trade became profitable for the empire and eventually a separate department looked after trade and commerce.

Hope this helps. All the best!

Dear Aspirant

The administration of revenue involved collection of taxes from various sources-mines, forests (vana) plantations (setu), pastures (vraja), etc. The cities, according to the Arthashastra, collected 21 kinds of taxes.

Tolls, lines, fees, assaying department for measures and weights, police, passports, currency, manufacturers of yarn, oil, ghee and sugar, slaughter­houses, liquor-vends, goldsmiths, warehouses, gam­bling dens, buildings, prostitutes, guilds of carpenters and artisans, and temples were the main sources of revenue in towns.

The chief sources of revenue in provinces were land and agriculture, pastures, traffic in roads and rivers, trade, etc.

Thanks

ALL the very best