The Rashtrakutas and their Times c18.s1.57

c18.s1.57

In the case of some special tenures, the taxation was either very low or non-existent. Mānya, Aradhamānya, Namasya and Baḷagachchu are the principal tenures to be noted in this connection. In the case of Mānya tenures, the land was entirely free from all taxes; neither Mel-vāram (Governmen's dues ) nor Cūdi-vāram (30) ( inhabitants' dues ) had to be paid. We sometimes find the holders of this tenure paying voluntary cesses for works of public utility; an 11th century record refers to a voluntary cess of 1 Paṇa on all the rent-free lands at Tavargere for the maintenance of a Pujari in a local temple. (31) In the case of the Ardha-mānya tenures, the inhabitants' dues (Cūdi-vāram) had to be paid. The lands, assigned to public servants as their salaries, either in full or in parts, may have belonged to one of these categories. Namasya tenures consisted of lands alienated in favour of the temples and Brahmanas; they were sometimes fully and sometimes partially free from the taxes usually levied on landed property. Lands, granted to military officers for distinguished bravery were known as Baḷagachchu or swords-washing grants; (32) these too may have paid only a light tax, if at all they had to pay any, as the inhabitants' share.