India as Known to Panini: A Study of the Cultural Material in the Ashtadhyayi c12.s1.53

c12.s1.53

SPECIAL TAXES IN EASTERN INDIA—There is a provision in *sūtra* VI.3.10 to regulate the names of certain special taxes in the eastern parts of India (*Kāraṇāmni cha Prāchāṁ halādau*). Four examples are given by the *Kāśikā*: (1) *Sūpe-śāṇaḥ*, a levy of one *śāṇa* coin (this coin is known from two *sūtras* of Pāṇini and was equal to one-eighth of a *Śatamāna*) realised per kitchen or household; (2) *Mukuṭe-kārshāpaṇam*, one *kārshāpaṇa* coin per capita (*mukuṭa*); (3) *Dṛishadi-māshakaḥ*, one *māshaka* coin collected from each hand-mill in a family; (4) *Hale-dvipādikā* and *Hale-tripadikā*, an impost of two or three *pāda* coins on each *hala* or plough-measure of land. These appear to have been customary levies imposed by the king on special occasions to meet emergent expenditure. Some of these taxes in modern terms are *pāg* (per head), *tāg* (per adult or poll-tax), *hār* (per plough), etc. It may be noted that Pāṇini does not name them by the usual word *kara* for 'tax', but they were known by the more emphatic word *kāra*. Pāṇini mentions a special class of officers named *Kāra-kara* (III.2.21), who, it appears, were entrusted with the raising of these taxes.