Consider the following statements regarding the tax architecture and extraction mechanisms of the Mahajanapadas period:
1. The standard agricultural tax was fixed at one-sixth of the total grain yield and was legally designated as the Bhaga.
2. Specialized fiscal officers called Shaulkikas or Shulkadhyakshas were systematically stationed at city entry gateways and river ferry borders to collect commercial transit duties from merchant caravans.
Which of the statements given above is/are correct?

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Accepted Answer

Both statements are correct. Fiscal extraction stabilized during the Mahajanapadas era to fund standing armies. The Bhaga was collected directly from the fields by the village headman or state metrics. To tap into the urban merchant boom, monarchs created the office of the Shaulkika to levy Shulka (tolls or customs duties) on luxury goods moving across internal trade arteries.

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