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VERSE 7.127 [Customs-Duties]

Section XI - Customs-Duties

क्रयविक्रयमध्वानं भक्तं च सपरिव्ययम् ।
योगक्षेमं च सम्प्रेक्ष्य वणिजो दापयेत् करान् ॥१२७॥

krayavikrayamadhvānaṃ bhaktaṃ ca saparivyayam |
yogakṣemaṃ ca samprekṣya vaṇijo dāpayet karān ||127||

He should make the traders pay duties, after due investigation of the details of buying and selling, the journey involved, fooding along with its accessories, and the measures of safety. — (127)

Medhātithi’s commentary (manubhāṣya):

Now follows the system of realising duties.

At what price the merchandise has been bought — what price it will fetch when sold — what time it will take in selling — what deterioration, if any, it is likely to suffer — the consideration of all this constitutes the ‘investigation of the details of buying and selling’.

‘Journey’ — whether it takes much or little time to obtain it.

‘Fooding’ — Flour, Rice &c.

‘Accessories’ — e.g. butter, pulse, vegetables; as also fuel and such things.

‘Measures of safety’ — i.e. when passing through forests whether or not things were secure against molestation by kings and robbers.

Having duly investigated all these, the King shall realise duties from the traders.

The right reading is ‘vaṇigbhir dāpayet karān’; because according to the sūtra ‘gatibuddhi &c.’ (Panini), there is nothing to justify the Accusative case in ‘vaṇijaḥ,’ Or, the root in ‘dāpayet’ may mean ‘fine’, and hence like the root ‘daṇḍī’, it may take two objects (which would justify the said Accusative ending). — (127)

Explanatory notes by Ganganath Jha:

‘Yoyakṣemam’ — ‘Charges incurred for security of property against royalty and thieves and robbers’ (Medhātithi); — ‘net profits (yoga) and charges for securing the goods against robbers &c.’ (Kullūka).

This verse is quoted in Vīramitrodaya (Rājanīti, p. 259), which adds the following notes: — What has been paid for the cloth, salt and other articles of merchandise? What are likely to be the profits from selling them? From what distance has all this been brought? What quantity of food and vegetables and condiments have been spent by the man in importing the goods? How much he has lost over the charges incurred in securing his goods against robbers and other dangers of the journey? What is the profit he is actually making? What is he spending over the guarding of his merchandise against robbers and thieves? — the King should take into consideration all this and then fix the taxes payable by the traders.

This verse is quoted also in Parāśaramādhava (Ācāra, p. 404).

Comparative notes by various authors:

Mahābhārata (12.87.13-14). — (Same as Manu, but reading ‘Kūrayet’ for ‘dāpayet.’)

Arthaśāstra (p. 241). — ‘The officer in charge of the department of trade shall keep himself informed of the demand, or absence of demand, for commodities produced from land and water; those imported by land and water; and also the relative prices of these; and the time for their sale and export. He shall fix the prices.’

Do. (p. 270). — ‘He shall fix the customs and duties payable on exports and imports.’

VERSE 7.128

Section XI - Customs-Duties

यथाऽल्पाल्पमदन्त्याद्यं वार्योकोवत्सषट्पदाः ।
तथाऽल्पाल्पो ग्रहीतव्यो राष्ट्राद् राज्ञाब्दिकः करः ॥१२८ (१२९)॥

yathā'lpālpamadantyādyaṃ vāryokovatsaṣaṭpadāḥ |
tathā'lpālpo grahītavyo rāṣṭrād rājñābdikaḥ karaḥ ||128 (129)||

As the water-insect, the calf and the bee eat their food little by little, so little by little should the King draw from his kingdom the annual taxes. — (128)

Medhātithi’s commentary (manubhāṣya):

This text is meant to assert that only a small tax shall be levied upon the person whose agricultural holding is not prosperous.

‘Water-insect’ — leech.

‘Ṣaṭpada’ — The black bee.

Just as these derive full nourishment by taking in only a little food, similarly the King should not uproot his people (by overtaxing them). — (128)

Explanatory notes by Ganganath Jha:

The order of verses 128 and 129 of Medhātithi is reversed in the other commentaries and hence by Buhler and Burnell.

This verse is quoted in Parāśaramādhava (Ācāra, p. 404); — and in Vīramitrodaya (Rājanīti, p. 260), which adds the following notes: — ‘Adanti’, ‘eat’; — ‘ādyam,’ ‘what is fit for eating, i.e., blood, milk and honey’; — ‘vāryoko-vatsa-ṣaṭpadāḥ,’ ‘the leech, the calf and the bee’; — in the same manner should the king draw from his kingdom only a small amount of annual revenue, so that the principal capital of the people may not be affected.

Comparative notes by various authors:

(verses 7.128-129)

Baudhāyana (1.18.15). — ‘He shall levy equitable duties on other marketable goods according to their intrinsic value, without causing oppression.’

Āpastamba (2.26.9). — ‘The king shall make them collect the lawful taxes.’

Mārkaṇḍeya (Parāśaramādhava, p. 404). — ‘Just as during eight months of the year the sun draws out moisture, gently through his rays, — so should the king collect the taxes by gentle methods.’

VERSE 7.129

Section XI - Customs-Duties

यथा फलेन युज्येत राजा कर्ता च कर्मणाम् ।
तथाऽवेक्ष्य नृपो राष्ट्रे कल्पयेत् सततं करान् ॥१२९ (१२८)॥

yathā phalena yujyeta rājā kartā ca karmaṇām |
tathā'vekṣya nṛpo rāṣṭre kalpayet satataṃ karān ||129 (128)||

After due investigation the King shall always levy taxes in his kingdom in such a way that he himself and the man who carries on the business shall both receive their reward. — (129)

Medhātithi’s commentary (manubhāṣya):

The order of verses 128 and 129 of Medhātithi is reversed in the other commentaries and hence by Buhler and Burnell.

‘The person engaged in business’ — the trader — ‘and the king’ — may receive their reward; — in such way should the taxes be levied; and there is no ground for fixing the amount of the tax; in fact where the profit made has been large, the King should charge heavier taxes — even exceeding the proportion fixed. — (129)

Explanatory notes by Ganganath Jha:

This verse is quoted in Parāśaramādhava (Ācāra, p. 404); — and in Vīramitrodaya (Rājanīti, p. 260), which adds the following explanation: — The king should impose taxes in such a manner that he himself gets some reward for what he does in the shape of seeming safety to life and property, and also the transactors of business — the cultivator, the trader and others — idso obtain a fair return for the work that they do, in the shape of tilling the soil, trading and so forth; — again on p. 264, to the effect that the taxes may be enhanced or reduced in consideration of the loss or gain actually accruing to the people concerned.

Comparative notes by various authors:

(verses 7.128-129)

See Comparative notes for Verse 7.128.

VERSE 7.130

Section XI - Customs-Duties

पञ्चाशद्भाग आदेयो राज्ञा पशुहिरण्ययोः ।
धान्यानामष्टमो भागः षष्ठो द्वादश एव वा ॥१३०॥

pañcāśadbhāga ādeyo rājñā paśuhiraṇyayoḥ |
dhānyānāmaṣṭamo bhāgaḥ ṣaṣṭho dvādaśa eva vā ||130||

In the case of cattle and gold the fiftieth part shall be taken by the King; and in the case of grains, the eighth, sixth or twelfth part. — (130)

Medhātithi’s commentary (manubhāṣya):

‘In the ease of cattle and gold’ — which are of high value — ‘the fiftieth part shall be taken by the Ring’.

‘In the case of grains’ — the exact share to be taken is to be determined in accordance with the greater or less labour involved in the producing of each kind.

‘Pañcāśaḥ’ — the fiftieth; the affix being ‘tamaṭ’. If the reading be ‘pañcāthadbhāgah,’ it would be similar to such expressions as ‘dvibhāga’ (‘two parts’) and the like; and in that case it would stand for a totally different number (meaning ‘fifty parts’). — (130)

Explanatory notes by Ganganath Jha:

The second half of this verse is quoted in Vīramitrodaya (Rājanīti, p. 262), which remarks that the option laid down is in view of the varying fertility of the soil and the consequent greater or less labour involved in cultivation; it explains ‘dhānya’ as standing for Vrīhi, Yava and so forth and adds that what is here mentioned is to be realised only from cultivators.

Comparative notes by various authors:

See above, 10, 118 and 120.

Gautama (10.24, 25), — ‘Cultivators should pay to the king a tax amounting to one-tenth, one-eighth, or one-sixth of the produce. Some declare that there is a tax also on cattle and gold, viz., one-fifth of the stock.’

Baudhāyana (1.18.1). — ‘The king shall protect his subjects, receiving as his wage a sixth part of their incomes.’

Vaśiṣṭha (1.42). — ‘A king who rules according to the sacred law may take the sixth part of the wealth of his subjects.’

Viṣṇu (3.22-24). — ‘He should lake from his subjects as taxes a sixth part of every ear of the corn, and a sixth part of all other seeds; — two in the hundred, of cattle, gold and clothes.’

Viṣṇudharmottara (Vīramitrodaya-Rājanīti, p. 262). — ‘Of awned grains, the sixth part, of leguminous grains, the eighth part, shall be taken by the king as the tax.’

Bṛhaspati (Do., p. 263). — ‘The cultivator shall pay to the king, (a) the tenth, (b) eighth and (c) sixth parts of the produce (a) from fallow land (b) of the autumn crop and (c) the spring crop, respectively. “They shall pay taxes six-monthly or yearly, in accordance with the custom of the country; such is the eternal duty of cultivators.”

Śukranīti (4.2.212 et. seq.) — ‘Duty is the king’s share received from the buyer and the seller. The regions of the duty arc the market-place, streets and mines. Duties are to he levied on goods only once. The king should receive the thirty-second portion from the seller or buyer. The twentieth or the sixteenth part is not a drawback upon the price. The king shall not realise duty from the seller when he receives what is less than cost price for his commodity; he shall realise it from the buyer on finding him to be the gainer. Having ascertained the amount of produce from the measured plots of land, the king shall demand revenue, apportioning it among the cultivators. The king shall realise rent from the peasant in such a way as may not ruin him. The king should realise one-third, one-fourth, or one-half from places irrigated by tanks, canals and wells, by rains and by rivers respectively, he should have one-sixth from barren and rocky soils. If the king realises from one cultivator 100 silver kārṣāpaṇas, he should refund to him 20 Karṣas. For minerals, the king shall realise duty at the following rates after deducting the expenses incurred: — Half of gold, one-third of silver, one-fourth of copper, one-sixth of zinc and iron, half of gems, half of glass and lead. He should realise one-third, one-fifth, one-seventh, one-tenth and one-twentieth from the collectors of grasses and foods. He should have one-eighth of the increase of goats, sheep, cows, buffaloes and horses, and one-sixteenth of the milk of buffaloes, she-goats, and ewes. Artists and artisans he shall make work for him one day in the fortnight. If the people start new industries or cultivate new lands, dig tanks, canals or wells, etc., the king should not demand anything from them until they have realised a profit double the amount spent by them. Having determined the land-revenue for each village, the king should receive it in advance from one rich man, or a guarantee of monthly or periodical payments. He should realise the one-thirty-second portion of the income of the money-lender. He should receive rents from houses and cultivated lands; also land-tax from shopkeepers; for the preservation and repairs of streets, he should realise dues from the users.’

VERSE 7.131-132

Section XI - Customs-Duties

आददीताथ षड्भागं द्रुमान् समधुसर्पिषाम् ।
गन्धौषधिरसानां च पुष्पमूलफलस्य च ॥१३१॥

पत्रशाकतृणानां च चर्मणां वैदलस्य च ।
मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च ॥१३२॥

ādadītātha ṣaḍbhāgaṃ drumān samadhusarpiṣām |
gandhauṣadhirasānāṃ ca puṣpamūlaphalasya ca ||131||

patraśākatṛṇānāṃ ca carmaṇāṃ vaidalasya ca |
mṛnmayānāṃ ca bhāṇḍānāṃ sarvasyāśmamayasya ca ||132||

He shall take the sixth part in the case of trees, meat, honey and clarified butter, of perfumes, medicinal herbs and poisons, of flowers, roots and fruits; — (131) of leaves, vegetables and grasses, of skins and cane, of earthenware vessels, and of all things made of stone. — (132)

Medhātithi’s commentary (manubhāṣya):

(verses 7.131-132)

The term ‘dru’ stands for trees. The rest is all clear.

Out of the profit on all these articles, the sixth part shall be token by the King. — (131-132)

Explanatory notes by Ganganath Jha:

(verses 7.131-132)

These two verses are quoted in Vīramitrodaya (Rājanīti, p. 161), which adds the following notes: — ‘Dru’ is tree, — ‘māṃsa,’ flesh of the goat and other animals, — ‘madhu,’ honey, ‘sarpiḥ,’ clarified butter, ‘gandha’ sandal-wood and the like, — ‘oṣadhi,’ guḍūci and the rest, — ‘rasa,’ salt and the like, — ‘puṣpa,’ Champaka and the rest, — ‘mūlāni,’ the Haridrā and so forth, — ‘patra’ the palm-leaf and the like.

Comparative notes by various authors:

(verses 7.131-132)

Gautama (10.27). — ‘Of roots, fruits, flowers, medicinal herbs, honey, meat, grass and fire-wood, — one sixtieth.’

Vaśiṣṭha (1.42). — ‘The king shall take the sixth part of the wealth of his subjects.’

Viṣṇu (3.25). — ‘A sixth part of flesh, honey, clarified butter, herbs, perfumes, flowers, fruits, roots, liquids and condiments, wood, leaves, skins, earthen pots, stone vessels and things made of split bamboo.’

Viṣṇudharmottara (Vīramitrodaya-Rājanīti, p. 261). — ‘Of perfumes, medicinal herbs, liquids and condiments, flowers, roots, fruits, leaves, vegetables, grasses, skins, bamboo-articles, vessels, and all articles of stone, — a sixth part should be taken.’

VERSE 7.133

Section XI - Customs-Duties

म्रियमाणोऽप्याददीत न राजा श्रोत्रियात् करम् ।
न च क्षुधाऽस्य संसीदेत्श्रोत्रियो विषये वसन् ॥१३३॥

mriyamāṇo'pyādadīta na rājā śrotriyāt karam |
na ca kṣudhā'sya saṃsīdetśrotriyo viṣaye vasan ||133||

Even though dying, the King shall not levy a tax on the Śrotriya; and no Śrotriya living in his kingdom shall suffer from hunger. — (133)

Medhātithi’s commentary (manubhāṣya):

The King shall so manage that no Śrotriya in his kingdom shall suffer from hunger. — (133)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vīramitrodaya (Rājanīti, p. 261); — and in Parāśaramādhava (Ācāra, p. 408).

Comparative notes by various authors:

Gautama (10.11). — ‘The king shall support those who are exempt from taxes.’

Āpastamba (2-26-10). — ‘A vedic scholar is free from taxes.’

Vaśiṣṭha (1.43). — ‘Except from Brāhmaṇas.’

Do. (19.23). — ‘A vedic scholar is free from taxes, and so are a servant of the king, one who has no protector, one who has renounced Householdership, an infant, a very aged man, a young man who is studying and very charitable persons.’

Viṣṇu (3.26, 27). — ‘He shall not levy any tax on Brāhmaṇas; for they pay taxes in the shape of their pious acts.’

Viṣṇudharmottara (Vīramitrodaya-Rājanīti, p. 272). — ‘No taxes shall he taken from Brāhmaṇas.’

VERSE 7.134

Section XI - Customs-Duties

यस्य राज्ञस्तु विषये श्रोत्रियः सीदति क्षुधा ।
तस्यापि तत् क्षुधा राष्ट्रमचिरेणैव सीदति ॥१३४॥

yasya rājñastu viṣaye śrotriyaḥ sīdati kṣudhā |
tasyāpi tat kṣudhā rāṣṭramacireṇaiva sīdati ||134||

The kingdom of that King in whose realm the Śrotriya suffers from hunger, shall, ere long, pine with hunger. — (134)

Medhātithi’s commentary (manubhāṣya):

This is the result of disobeying the injunction just mentioned above. — (134)

Explanatory notes by Ganganath Jha:

This verse is quoted in Mitākṣarā (on 3.44); — in Parāśaramādhava (Ācāra, p. 408); — and in Vīramitrodaya (Rājanīti, p. 141), which remarks that though this verse mentions the ‘Brāhmaṇa’ in general, yet from what follows in the next verse it is clear that what the text means is to speak of only the learned Brāhmaṇa.

Comparative notes by various authors:

Mahābhārata (13.61.30). — ‘If in the realm of a king, an Accomplished Student suffers from hunger, that realm, along with the king, falls into adversity.’

Gautama (10.9). — ‘He shall support Vedic scholars.’

Āpastamba (2.25.11). — ‘In his realm no Brāhmaṇa shall suffer hunger, sickness, cold or heat, — be it through want or intentionally.’

Viṣṇu (3.79). — ‘He must not suffer any Brāhmaṇa in his realm to perish from want,’

VERSE 7.135

Section XI - Customs-Duties

श्रुतवृत्ते विदित्वाऽस्य वृत्तिं धर्म्यां प्रकल्पयेत् ।
संरक्षेत् सर्वतश्चैनं पिता पुत्रमिवौरसम् ॥१३५॥

śrutavṛtte viditvā'sya vṛttiṃ dharmyāṃ prakalpayet |
saṃrakṣet sarvataścainaṃ pitā putramivaurasam ||135||

Having ascertained his learning and character, he shall provide for him a fair living; and he shall protect him against all things, even as the father protects his lawful son. — (135)

Medhātithi’s commentary (manubhāṣya):

‘Fair living’ — so that his household duties do not Buffer.

Having provided a living ‘he shall protect him against all things’ — from thieves and others, as alio against hie own extravagance. — (135)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vīramitrodaya (Rājanīti, p. 141) as indicating that it is incumbent on the king to see that no learned Brāhmaṇa in his kingdom suffers from hunger; — and in Parāśaramādhava (Ācāra, p. 408).

Comparative notes by various authors:

Yājñavalkya (3.44). — ‘Having found out all about his conduct, race, character, learning, knowledge, austerities and family, — the king shall ordain livelihood for him.’

Dakṣa (Aparārka, p. 939). — ‘Father, mother, teacher, wife, the poor, one seeking shelter, guest, fire, relations — maternal and paternal, the emaciated, one who has no supporter, — these are persons that should bo fed by every rich person; gifts should be made to the learned, otherwise one would go to hell.’

Gautama (10.9-12). — ‘He shall support Vedic scholars and Brāhmaṇas; — and non-Brāhmaṇas who are unable to work; — and those who arc free from taxes, and the ordinary Religious Students.’

Yama (Vīramitrodaya-Rājanīti, p. 142). — ‘The Brāhmaṇas keep intact the unbreakable, imperishable, indestructible ancient treasure (of the Veda); the king shall therefore honour them and thereby become unconquerable, like the King of the Gods.’

VERSE 7.136

Section XI - Customs-Duties

संरक्ष्यमाणो राज्ञा यं कुरुते धर्ममन्वहम् ।
तेनायुर्वर्धते राज्ञो द्रविणं राष्ट्रमेव च ॥१३६॥

saṃrakṣyamāṇo rājñā yaṃ kurute dharmamanvaham |
tenāyurvardhate rājño draviṇaṃ rāṣṭrameva ca ||136||

Protected by the King he performs meritorious acts day after dat; and by that the King’s life, wealth and kingdom become augmented. — (136)

Medhātithi’s commentary (manubhāṣya):

The augmentation of ‘life, wealth and kingdom’ is the reward of harbouring the meritorious śrotriya. — (136)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vīramitrodaya (Rājanīti, p. 141); — and again on p. 272.

Comparative notes by various authors:

Vaśiṣṭha (1.44). — ‘He obtains the sixth part of the merit of sacrifices and charitable works.’

Viṣṇu (3.27). — ‘They pay him taxes in the shape of their pious acts.’

Yama (Vīramitrodaya-Rājanīti, p. 113). — ‘That king among whose subjects are Brāhmaṇas who recite the Veda at the first and the last parts of the night, shines and prospers, on that account, along with his kingdom, with Brahmanic glory. If the king, by chance, commit any sin, the Brāhmaṇas residing in his realm, allay it by their recitations. livery morning on rising, the king shall honour the Brāhmaṇas; it is by virtue of the favour of Brāhmaṇas that, the gods remain in heaven. The glory of Brāhmaṇas is endless; therefore shall the king regularly offer obeisance to Brāhmaṇas.’

VERSE 7.137

Section XI - Customs-Duties

यत् किं चिदपि वर्षस्य दापयेत् करसञ्ज्ञितम् ।
व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् ॥१३७॥

yat kiṃ cidapi varṣasya dāpayet karasañjñitam |
vyavahāreṇa jīvantaṃ rājā rāṣṭre pṛthagjanam ||137||

The King shall make the other people living by business p ay during the year something under the name of “tax”. — (137)

Medhātithi’s commentary (manubhāṣya):

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