Sutra 14

Devanagari script

चतुर्थमंशं धान्यानां षष्ठं वन्यानां तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानां काष्ठवेणुमांसवल्लूराणां च गृह्णीयुः दन्ताजिनस्यार्धम् ॥ कZ_०५.२.१४ ॥

Transliteration

caturtham aṃśaṃ dhānyānāṃ ṣaṣṭhaṃ vanyānāṃ tūlalākṣākṣaumavalkakārpāsaraumakauśeyakauṣadhagandhapuṣpaphalaśākapaṇyānāṃ kāṣṭhaveṇumāṃsavallūrāṇāṃ ca gṛhṇīyuḥ dantājinasyārdham

Translation

Ils prélèveront un quart des céréales, un sixième des produits forestiers ; et (une part) des marchandises commercialisables telles que le coton, la laque, le lin/filasse, la fibre d’écorce, les textiles de coton, la laine, la soie, les produits médicinaux, les parfums, les fleurs, les fruits, les légumes, les biens de marché, ainsi que le bois, le bambou, la viande et la viande séchée ; et la moitié de l’ivoire et des peaux/cuirs.

Word by Word

चतुर्थम्the fourth (part)

अंशम्a share; a tax portion

धान्यानाम्of grains/cereals

षष्ठम्the sixth (part)

वन्यानाम्of forest produce

तूललाक्षाक्षौमवल्ककार्पासरौमकौशेयकौषधगन्धपुष्पफलशाकपण्यानाम्of marketable goods such as fibre, lac, linen, bark, cotton, wool, silk, medicines, fragrances, flowers, fruits, vegetables

काष्ठवेणुमांसवल्लूराणाम्of timber, bamboo, meat, and dried meat

चand

गृह्णीयुःthey should take/collect

दन्ताजिनस्यof ivory and hide/skin

अर्धम्half (a share)

Entities Mentioned

state treasury/revenue authority (implied)

producers and traders (implied)

FAQs

What does the varying share (1/4, 1/6, 1/2) indicate about Kautilya’s fiscal design?

A differentiated base-rate system: staples and renewables are taxed moderately, while high-value/strategic goods (ivory/skins) bear heavier extraction.