Introduction
The Mauryan Empire (321–185 BCE), founded by Chandragupta Maurya and expanded under Emperor Ashoka, is considered one of the most well-organized and centralized states in ancient India. The Mauryan administration paid special attention to economic management, especially in the agrarian sector. Since agriculture was the backbone of the economy, the state developed a systematic taxation policy to support the functioning of the empire. In this post, we will analyze the nature of agrarian taxation under the Mauryas in simple terms.
Agriculture in the Mauryan Period
During the Mauryan period, agriculture was the primary occupation of the people. The empire had vast agricultural lands, and the fertility of the Indo-Gangetic plains supported intensive farming. The state ensured the development of irrigation facilities, maintained land records, and promoted agricultural expansion into forested and uncultivated areas.
Sources of Information
Our main source of information about Mauryan administration and taxation is the Arthashastra written by Kautilya (Chanakya), who was the chief advisor of Chandragupta Maurya. The edicts of Ashoka and accounts by foreign travelers like Megasthenes also provide valuable insights.
Nature of Agrarian Taxation
1. Land Revenue (Bhaga)
- The main form of agrarian tax was land revenue, called Bhaga.
- The state claimed a fixed share of agricultural produce, usually one-sixth (1/6th) of the output.
- This share could vary depending on the fertility of land, type of crop, and irrigation used.
The tax was collected either in kind (crops) or in cash, especially in areas with trade and markets.
2. Tax on State-Owned Land
Some agricultural land was owned directly by the state, and peasants working on such land paid taxes in return for using it. In these cases, the state could collect more than one-sixth of the produce.
3. Professional Tax (Kara)
In addition to land revenue, farmers and other occupational groups had to pay Kara (a form of tax or tribute) based on their economic activities.
4. Water Tax (Udaka-Bhaga)
In areas with state-funded irrigation, farmers had to pay a special tax for using water. This ensured maintenance of canals and water reservoirs.
5. Forest and Pasture Land Revenue
People using forest land for grazing cattle or collecting forest produce had to pay taxes. This ensured that all productive activities contributed to the empire’s income.
Collection and Record-Keeping
The Mauryan state had a well-developed bureaucracy to handle tax collection. Important officials included:
- Sitamadhyaksha: Superintendent of agriculture
- Panyadhyaksha: Superintendent of trade
- Sannidhata and Samaharta: In charge of revenue storage and collection
Land surveys were regularly done to assess the productivity of soil, and records were maintained to ensure fair taxation.
Purpose and Use of Taxation
The taxes collected were used for:
- Running the administration
- Maintaining the army
- Building roads, irrigation, and other infrastructure
- Welfare measures like hospitals and rest houses (especially under Ashoka)
Impact on Society
Though taxes were compulsory, the state avoided excessive taxation. The idea was to collect enough to run the empire without harming the livelihood of farmers. The Mauryan rulers, especially Ashoka, emphasized ethical governance and welfare.
Conclusion
The Mauryan system of agrarian taxation was well-structured and aimed at balancing state needs with the welfare of the people. With a fixed share, careful assessment, and systematic collection, the empire could maintain a strong economy and support its vast administrative and military structure. This efficient taxation policy became a model for many later Indian kingdoms.