The Dynastic History of Northern India (Early Mediaeval Period) v1.c13.64

v1.c13.64

Though this king's military expeditions did not result in any considerable success, yet their expenses appear to have been a severe drain on the resources of Kashmir. To meet this, the king was driven to take exceptional measures for raising revenue, which caused severe hardships to the people. Kalhaṇa describes in detail this elaborate system of taxation.¹ The king established two new revenue offices called *Aṭṭapatibhāga* ('the share of the lord of the market') and *Gṛhakṛtya* ('domestic affairs'). The former officer was probably placed in charge of a new "variety of direct taxes on market shops, artificers, etc." while the receipts of the other officer possibly included fees levied at certain domestic events, such as marriages, *yajñopavītas*, etc. We are told that "by deducting or adding to the (due) weights, by fines on the villages and similar imposts, he amassed revenue for the *Gṛhakṛtya* (office)," and "he appointed in this special office five secretaries (*divira*) and the sixth the treasurer (*gañjavara*)..... Lavaṭa."² Under the pretext "that they were the (king's legal) share of the selling price" the king next proceeded to take "from the temples the profits arising from the sale of incense, sandal wood, and other (articles of worship)." He also resumed the villages which were granted to the temples as *Agrahāras*, on the understanding that a fixed amount should be returned as compensation (*pratikara*) from the income of these villages. These lands were then cultivated directly by the State, but the amount of the *pratikara* due to the temples was reduced by diminishing the weight in the scales by one-third. He then "plundered straightway 64 temples, through special officers (placed over them) under the pretence of exercising supervision.”¹ But the most serious taxation was certainly the systematic organization of the *corvée* (*rūḍhabhārodhi*), which broke the backbone of the poor. “Villagers, who did not turn up to carry their allotted loads, were fined by the value of the latter at enhanced rates, and the same fine was levied the following year a second time from the village as a whole.” Kalhaṇa mentions 13 kinds of *corvées* which were introduced by the king. Furthermore, “by levying (contributions) for the monthly pay of the *Skandakas* (?), village clerks (*grāmakāyasthas*) and the like, and by various other exactions, he drove the villagers into poverty.” Against this oppressive system of grinding taxation the king's son Gopālavarman, is said to have protested but his remonstrances were scornfully rejected by the king.²