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Indian Epigraphy c16.s5.5

Indian Epigraphy c16.s5.5

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c16.s5.5

The Junagadh inscription³ of the Śaka king Rudradāman speaks of *kara* (taxes)⁴, *viṣṭi* (free labour) and *praṇaya-kriyā* which is the *praṇaya* of Kauṭilya's *Arthaśāstra*⁵ and means benevolence or emergency imposts. The taxes are enumerated in the inscription as *bali*, *śulka* (tolls) and *bhāga*.

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