India as Known to Panini: A Study of the Cultural Material in the Ashtadhyayi c12.s1.50

c12.s1.50

For example, Patañjali mentions *śaulkika*, revenue derived from toll-taxes, cf. *śaulkaśālika* in *Kāśikā*); *gaulmika*, forest plantations; *āpaṇika*, market-places (IV.2.104.13; II.295); to which the *Kāśikā* adds *ākarika*, income from mines. Pāṇini himself refers to the payment of imposts called *śulka*, (V.1.47). Toll-tax was described in terms of its amount, *e.g.* *pañchaka*, goods on which a toll of rupees five was paid (*tad asmin śulkaḥ dīyate*, V.1.47).