The Rashtrakutas and their Times c18.s1.t3.1

c18.s1.t3.1

Under this head may be included several miscellaneous dues. First may be mentioned a tax on houses, the existence of which is proved by an inscription from Hebbal, dated 975, (64) which records a grant of 12 sites of houses for a temple with complete exemption from taxes. The existence of a ferry tax, which is recommended by most of the Smriti writers, is proved by the Torkhede plates of Govinda III, dated 813 A.D., (65) which expressly mention this impost. It is difficult to say whether the tax on marriage, which is mentioned in some Chola records, (66) and the duty leviable at the festival of attaining puberty, which is referred to in an inscription of Vinayāditya, (67) dated 680 A.D., were universal taxes, or imposed only by some whimsical rulers. The last mentioned inscription also mentions a tax on men dying without a son, and a 13th century Yādava document (68) attests to the existence of a tax levied on persons who were not blessed with a son.