RAYAT COLLEGE OF LAW RAIL MAJRA

Name-: Sarthak

Course-: B.A. LL.b.

Semester-:1st

Section-:B

Topic-: Social, Economic and Revenue System Under Mauryan

Empire

Subject-: History

Submitted to:- Mr. Mahender sir

Date:- 28 October 2023

 Acknowledgement
I would like to express my profound gratitude to Mr. Mahender sir, for
their contributions to the completion of my project titled Social,
Economic and Revenue System Under Mauryan Empire.
I would like to express my special thanks to our mentor Mr. Mahender sir
for his time and efforts he provided throughout the year. Your useful
advice and suggestions were really helpful to me during the project’s
completion. In this aspect, I am eternally grateful to you.
I would like to acknowledge that this project was completed entirely by
me and not by someone else.
SARTHAK
{B.ALL.B}
1ST SEMESTER
SECTION-B
 SYNOPSIS

INTRODUCTION

RULERS OF MAURYAN EMPIRE

ECONOMIC CONDITIONS

SOCIAL LIFE

REVENUE SYSTEM

DECLINE OF MAURYAN EMPIRE

CONCLUSION

INTRODUCTION:-
 The Mauryan Empire was one of the earliest and most powerful
empires in ancient India, founded by Chandragupta Maurya in the 4th
century BCE.
 The empire played a significant role in shaping the political, social, and
economic landscape of the Indian subcontinent.
 The Mauryan Empire was founded by Chandragupta Maurya around
322 BCE. He was a skilled military strategist and leader.

 Chandragupta’s rise to power began with his alliance with

Chanakya, also known as Kautilya, who played a crucial role in his
political and military strategies.
 Chandragupta overthrew the Nanda dynasty, which ruled the
Magadha region and established his capital at Pataliputra
(modern-day Patna).
 He followed an aggressive expansion policy. He defeated the Indo-
Greek king Seleucus Nicator and married his daughter.

 Chandragupta’s son, Bindusara, succeeded him and continued to

expand the empire. Bindusara is said to have extended the Mauryan
Empire’s influence to various regions in India.
 However, it was under Ashoka, Bindusara’s son, that the Mauryan
Empire reached its peak. Ashoka, also known as Ashoka the Great,
expanded the empire to cover a vast territory, including most of the
Indian subcontinent.
 Ashoka’s expansion campaigns were marked by both military
conquests and the propagation of Buddhism.
 The Mauryan Empire expanded through a combination of military
conquest and strategic diplomacy. Ashoka’s wins included the
annexation of the Kalinga region (modern-day Odisha) after a brutal
war.
 Ashoka’s approach to governance transformed the Kalinga War. He
adopted a policy of non-violence (ahimsa) and embraced Buddhism,
advocating for the welfare and moral upliftment of his subjects.

Rulers of the Mauryan empire

 Chandragupta Maurya (322 BCE – 298 BCE): Chandragupta Maurya
founded the Mauryan Empire by overthrowing the Nanda dynasty. He
was guided by his mentor, Chanakya (also known as Kautilya), a
renowned political strategist. Chandragupta’s reign saw the expansion
of the empire, and he established an efficient administrative system.
 After ruling for about 25 years, Chandragupta abdicated in favor of his
son, Bindusara, and became a Jain monk.
 Bindusara (298 BCE – 273 BCE): Bindusara, the son of Chandragupta
Maurya, continued his father’s expansion policies. He extended the
empire’s boundaries further south into the Deccan region.
 Ashoka the Great (273 BCE – 232 BCE): Ashoka, also known as Ashoka
the Great, is one of the most famous Mauryan emperors. Initially, he
ruled through military conquests, but the Kalinga War in 261 BCE had a
profound impact on him. After the war, he embraced Buddhism and
adopted a policy of non-violence. He is known for his rock edicts,
which spread his message of dharma (righteousness) and social
welfare.
 Dasaratha Maurya (232 BCE – 224 BCE): Dasaratha was the son of
Ashoka. His reign marked a period of relative stability and continuation
of Ashoka’s policies.
 Samprati (224 BCE – 215 BCE): Samprati was a grandson of Ashoka and
is believed to have continued Ashoka’s emphasis on Buddhism and
welfare measures.
 Salisuka (215 BCE – 202 BCE): Salisuka’s rule saw the decline of the
Mauryan Empire, with several provinces breaking away.
 Devavarman (202 BCE – 195 BCE): Devavarman’s reign marked a
period of further disintegration of the empire.
 Shatadhanvan (195 BCE – 187 BCE): Shatadhanvan was one of the last
rulers of the Mauryan Empire, and his rule saw further decline and
weakening of the empire.
 Brihadratha (187 BCE- 184 BCE): He was the last Mauryan ruler and
was assassinated by Pushyamitra Shunga, his commander-in-chief.
ECONOMIC CONDITIONS:-
Trade and enterprise were public-private affairs- the state could own and
engage in business activities just like ordinary citizens could.

The royal revenue was drawn from taxes and the state had a monopoly
over coinage, mining, salt production, arms manufacture, and boat
building.

 Farmers comprised the most significant part of the population, and

agriculture was taxed.
 Tradespeople were organized into guilds that held both executive and
judicial authority and also functioned as banks.
 Craftspeople engaged in a particular industry tended to live together.
 Goods could not be sold at the place where they were produced; they
had to be brought to specific markets.
 Tolls were collected for roads and river crossings, and goods sold
within the kingdom were taxed, as were imports and exports.
 The state fixed the wholesale price of goods and inspected weights
and measures.
 Barter was prevalent, as were gold, bronze, and copper coins. Money
was lent on interest against promissory notes.

Social life
 Megasthenes mentioned in his book Indica that there existed seven
castes in India which included Philosophers, Soldiers, Brahmanas,
Craftsmen, Herdsmen, Farmers, Magistrates.
 Megasthenese based his inference upon occupation rather than
birth. The polygamy was prevalent in Royal classes. The women
were entitled to Stridhana which included bridal gift.
 Slavery was not enforced. The people used to work as “Dasa”, out of
their own compulsions.
Society was governed based on the Chatur Varna system. Women
enjoyed high positions and freedom. Women were permitted to have
divorced or remarry. Women were employed as personal bodyguards of
the king.

On misbehaving with women, Kautilya also laid down penalties against

officials in charge of workshops and prison. Magesthenes denied slavery
as a recognized institution.

 Craftsmen occupied a prominent position in society as the urban

way of life grew
 The Brahmans’ primary occupation was teaching
 Buddhist monasteries grew in importance as educational
institutions. Famous educational centres were Taxila, Ujjayini, and
Varanasi
 Guilds were commonly used to offer technical education, with
students learning the skills from an early age

REVENUE SYSTEM

Revenue system of Mauryan Empire was

devised by the prime minister of Chandragupta
Maurya, Kautilya. The principal items of
revenue in town and country have been listed
by Kautilya while describing the duties of the
Samaharta (collector-general). The main heads
of revenue 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.

In emergency 'benevolences' were resorted to and the rich had to

pay considerable amounts to the state under. Mauryas introduced
images with a view to gain gold. Granting exemptions from payment
of revenue was common particularly land-revenue to Brahmins and
religious institutions and to state-officials. A register of such
remissions and assignments was maintained.

Industries were taxed, using a vast mix of techniques, all of which

were derived from the original land revenue tax system. This entire
system was the creation of Kautilya, the prime minister of
Chandragupta Maurya. As the taxation system developed the
government had money to further develop the kingdom. 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 developed extensive 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.
Land revenue of Mauryan Empire

Land revenues from the rural areas were

appropriated in the form of crown lands
(sita), land revenue (bhaga) from
cultivators, taxes on orchards, ferry charges
and so on. Different types of taxes that
were imposed on rural population are:
(i) Bhaga - It was levied at the rate of one-fourth to one-sixth.
Sharecroppers and other agricultural support by the state had to pay
half of the produce to the state.
(ii) Pindikara - It was a tax levied on groups of villages and paid by
farmers. This was customary. Often the villages were supposed to
supply provisions to the royal army when they pass through their
respective territories.
(iii) Hiranya - It was a tax paid in cash.
(iv) Bali - This was popular in the Vedic times and continued under
the Mauryas.
(v) Pranaya - This literally means a gift of affection. It was levied
imposed by the state during emergency. This was first mentioned by
Panini, it was elaborated upon for the first time in Arthashastra.
Pranaya amounted to one-third or one-fourth of the produce
according to the nature of the soil.

Import tax was 20 per cent but there is no exact knowledge about
the export tax. Import tax was called prabeshya and export tax was
called nishkramya.
 The Sulkadhyaksha or sales tax was collected on every item before it
was sold or purchased. There were three rates of sale tax: 9.5 per
cent on items sold on the basis of calculation; 5 per cent on the
items sold on the basis of measurement; and 6.5 per cent on items
sold on the basis of weight.

The following taxes were imposed in cities: (i) wine manufacturing

tax; (ii) salt manufacturing tax; (iii) taxes on ghee, oil and edible oil;
(iv) taxes on animal slaughterers; (v) taxes on artisans and artists;
(vi) taxes on gamblers and gambling houses; (vii) taxes on
prostitution, (viii) taxes on the income of temples; and (ix) taxes on
additional incomes of the wage earners.

Decline of the Mauryan Empire

The decline of the Mauryan Empire started with the death of the third
and last powerful Mauryan Emperor Ashoka. The glory of the Mauryan
Empire started declining in 232 BCE after the glorious eras of
Chandragupta Maurya, Bindusara and Ashoka. The empire finally
collapsed in 180 BCE when the last Mauryan Emperor Brihadratha was
assassinated by his Brahmin general Pushyamitra Shunga. In
Harshacharita, Banabhatta narrates how Pushyamitra Shunga murdered
Brihadratha during an army parade. The causes of the decline of the
Mauryan empire were numerous, the religious policies of Ashoka being
one of them. However, before learning more about the disintegration of
the Mauryan Empire, let’s have a look at the background of the Mauryan
Empire.

CONCLUSION
Chandragupta Maurya established the Mauryan empire in 322 BCE, which
lasted until 180 BCE. Except for Tamil Nadu and Kerala, the ancient
Mauryan empire comprised the entire Indian subcontinent. The Mauryan
government had a massive organization that was responsible for many
aspects of life. The Mauryan dynasty was recognized for establishing a
monarchy in India. The Mauryan administration is described thoroughly
in Kautilya’s Arthashastra. That was seen to become the most reliable
source of knowledge on the Mauryan administration. Megasthenes
Indika, like Arthashastra, provides lights on the Mauryan government,
commerce, trading, and civilization.
 BIBLIOGRAPHY
 https://egyankosh.ac.in/bitstream/123456789/20148/1/
Unit-19.pdf
 https://unacademy.com/content/upsc/study-material/
ancient-history/mauryan-empire-transport-economy-and-
society/
 https://www.google.com/
 https://www.jagranjosh.com/general-knowledge/economy-
social-life-art-and-architecture-in-mauryan-age-
1437216944-1
 https://www.khanacademy.org/humanities/world-
history/ancient-medieval/early-indian-empires/a/the-
maurya