Indian Epigraphy c16.s5.84

c16.s5.84

There are a few inscriptions which supply us with informations that are not generally found in other records. Thus the Anjaneri plates² (709 A.D.), recording the grant of eight villages in favour of a deity, specifically mention the *ādānas* or receipts from the gift lands as follows : the *āvāra* [taxes. probably stall-taxes] to be levied from shops (*āpaṇeṣu*); the *kovera* [tax] in respect of the *karaṇa* (probably, an official document); one *rūpaka* on the occasion of the god's *yātr-otsava* to be levied at the entry and exit of each caravan of merchandise (*sārtha-vahitreṣu*); one *mūṭaka* (probably a small weight) [of corn] and one *setikā* (Prakrit *seiā* or *setikā* meaning ‘two handfuls’) of clarified butter to be levied from certain villages probably from each household; specified amounts of money in silver coins called *Kṛṣṇarāja-rūpaka* to be levied from some districts; the eight villages should be free from all imposts (*ādāna*), free labour (*viṣṭi*) and *prātibhedikā* (probably, the same as *bheṭ* or presents); they should be free from the entry of the *Cāṭa* and *Bhaṭa* and also *abyantara-siddhika* (enjoying the right of internal income or revenue). The inscription also mentions a *sthiti* or regulation in respect of the town where the god's temple was situated and of its merchants to whom the temple as well as the god's worship and the *yātrā* festival were entrusted. According to it, the merchants were made immune from *śulka* (customs duties) and *jemaka* (the feeding expenses of officers on duty). Another inscription¹ of the same king granted the following privileges to the merchant of a town : they should have to pay no *śulka* anywhere in the kingdom; there should be no *aputra-dhana*² and no *umarabheda* for them; and they should pay no *āvāsaka* (camping expenses) and *jemaka* (food expenses) for royal officers. *Aputra-dhana* refers to the custom of confiscation of the property of one dying without sons and umbara-bheda (from Prakrit ummara meaning ‘threshold’, i. e. door) apparently suggests that no dues should be collected from the houses of the merchants when they were abroad. The charter¹ (592 A.D.) of king Viṣṇuṣeṇa of Kathiawar, called a sthiti-pātra, ācāra-sthiti-pātra, anugraha-sthiti-pātra, sthiti-vyavasthā or sthiti-pātra-vyavasthā, contains a large number of similar regulations made in favour of a group of merchants. These regulations (ācāras) contain a good many technical expressions not generally found in epigraphic and literary records and the Sanskrit lexicons. The Motupalli inscription² (1244-45 A.D.) of Kākatīya Gaṇapati is ‘an edict assuring safety’ to foreign traders whose vessels might be wrecked on the coast of his territories. It is stated that the cargo would not be forfeited to the State as before, but only the fixed customs duties would be levied on it. These duties are clearly specified in the inscription.