The Rashtrakutas and their Times c18.s1.15

c18.s1.15

Bhogakara represents the petty taxes in kind that were to be paid to the king every day. From the very nature of the case, these taxes in the form of betel leaves, fruits, vegetables etc., could have been exacted by the king only when he was on tour; they were, therefore, usually assigned in practice to local officers as part of their incomes, as shown already in the last chapter. Every day these taxes in kind were seen being enjoyed by the local officers and, therefore, the term *bhogakara* used for them was quite appropriate. In this connection attention may be drawn to Manu VIII, 307, where the expression *pratibhāgam* has got a v. l. of *pratibhogam* which has been explained by the commentator Sarvajña Nārāyaṇa as ‘*Phala-kusuma-śākhātṛṇādyupāyanam pratidinagrāhyam*’ ‘daily presents in the form of fruits, flowers, vegetables, grass etc.’ The interpretation proposed for *bhāgakara* is, therefore, supported by the usage that was known to some of our commentators. Sometimes, however, Government used to impose additional taxes for the salaries of some of its officers. We have already seen how the village of Tuppad Kurahatti had to pay an additional tax in money for the remuneration of the district officers in the reign of Kṛṣṇa III.(6) Contemporary Ganga-Pallava and Chola records also mention fees for the district and village officers that had to be paid by the villagers.(7) This additional tax on land may also have been included in the term *bhogakara*.