The correct option is (a).
Explanation
During the period of the Mahajanapadas (c. 600 BCE onwards), rulers (Rajas) began maintaining large armies and building fortified cities. To sustain these expenses, they transitioned from receiving occasional gifts to collecting regular taxes. The taxation system was structured according to the occupation of the subjects.
Statement-wise Analysis:
- Statements 1 and 2 are Correct: Herders were required to pay taxes to the state. Since the economy was largely agrarian and pastoral, taxes for herders were levied in kind. They paid taxes in the form of animals and animal produce (such as milk, ghee, or wool).
- Statement 3 is Incorrect: There is no historical evidence to suggest that herders were exempt from taxes based on their location (forests). Even forest dwellers, such as hunters and gatherers, were required to provide forest produce (e.g., elephants, timber, wax) as tribute to the Raja.
- Statement 4 is Incorrect: While the Mahajanapada period saw the introduction of metallic currency (punch-marked coins, primarily of silver and copper), the taxation on herders was not typically collected in gold coins. Payment in kind was the standard norm for this occupational group. Gold coins became a common medium of exchange much later in Indian history.
Key Takeaway:
In the Mahajanapada administration, taxation was specific to the profession: farmers paid a share of crops (Bhaga), craftspersons paid in labor, and herders paid in animals or animal produce.