The Rashtrakutas and their Times c18.s1.14
The Rāṣṭrakūṭas and their Times c18.s1.14
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c18.s1.14
What then could have been these universally levied taxes? The Smriti literature invariably uses the term *bhāga* or its synonym *aṃśa* for denoting the land tax.(5) In the Sanskrit literature the king is very often described as subsisting on *ṣaṣṭhāṃśa* i. e. the 6th part of the produce of the land. It is, therefore, almost certain that the *bhāgakara* of the inscriptions must be standing for the land tax.