India as Known to Panini: A Study of the Cultural Material in the Ashtadhyayi c9.s3.15

c9.s3.15

Pāṇini makes a general reference to taxes levied in the eastern part of India (*Prāchāṁ kāra-nāma*), amongst which Patañjali includes toll-taxes, *e.g.* *avikatoraṇaḥ*, 'one ram levied per fold of sheep (*Kāranāmni cha Prāchāṁ halādau*, VI.3.10 *Bhāshya*, III. 144). The *Kāśikā* cites other stock-examples as *yūtha-paśu*, one animal-head per herd of cattle; *nadī-dohanī*, one pailful milk levied at the ferry. Other similar taxes, but not on trade were *dṛishadi-māshaka*, one *māshaka* coin collected per mill (household); *mukuṭe-kārshāpaṇam*, one *kārshāpaṇa* coin per capita; *hale-dvipadikā*, two *pāda* coins per ploughshare, which seems to have been a tax on agriculture. Patañjali considers these to be names of current taxes sanctioned by usage (*loka*).