History of the Pallavas of Kanchi c15.16

c15.16

Passing on from the days of the early Pallavas to that of the later Pallavas, we notice in the Sanskrit charters of Paramēśvaravarman I, Nandivarman Pallavamalla and that of his grandson Nandivarman III more details regarding the rights of the Pallava kings of the period to other items of taxes and duties, are available. From a study of the Tamil portions of the Kaśākkuḍi, Kūram, the Taṇḍantōṭṭam, Vēlūrpāḷayam and the Bāhūr plates we learn that during this period there were, what have been called profession-taxes but are really excise on local products, on oil mill-owners, potters, goldsmiths, toddy-drawers, as well as duties on areca-nuts exposed for sale and sold in the markets, duty on looms, presents on the occasion of new marriages and royalty on the manufacture of salt. Some of these such as the Iḷampūtchi¹ and Puthāḷi are inexplicable. Good specimens of this royal exemption order are contained in the Tamil portion of the Taṇḍantōṭṭam plates dated in the fifty-eighth year of Nandivarman II, Pallavamalla: the immunities evidently indicate some of the taxes which were customary :—