The Colas c26.34

c26.34

The rest of the *vyavasthā* relates to matters of revenue and financial administration. When collecting the *kaḍamai* and *kuḍimai* (general revenue) dues of the village and the *sabhāviniyōgam* (local cesses), the members of the *kūṭṭam* should collect only the legitimate dues (*prāptam*) and not anything in excess thereof; the *sabhāviniyōgam* was not to be mixed up with the *kuḍimai*, but collected separately, and expended in accordance with written orders separately communicated to the accountant (*kaṇakkanukku-nyōgam eḻudik-koḍuttu*); if the expenditure on any single item (*oru poruḷukku*) exceeded 2000 *kāśus*, the written sanction of the *Mahāsabhā* had to be obtained before the expenditure was incurred; if any expenditure was incurred otherwise than in accordance with these rules or any excess collection (of taxes and dues) was made, a fine of five times the amount involved was to be collected, which together with the proceeds of penal assessment on persons who had arrears of revenue (they had to pay double the original assessment) went into the coffers of the *sabhā* (*sabhāviniyōgam*). Lastly, the accountant of the village and the officers of the *vāriyam* and the *kuḍumbu* were to change annually and carry out the orders lawfully issued to them—*āṇḍu māṟi niyōgappaḍi niṟkak-kaḍavadāgavum*. We have no means of ascertaining the exact rôle of the *vāriyam* and the *kuḍumbu* in this village and our knowledge of the actual working of these institutions here, as elsewhere, must remain imperfect.