The Colas c27.23

c27.23

In A.D. 1100, the dues remitted on some *dēvadāna* lands at Cōḷapuram (South Travancore) included *māḍaik-kūli* and *daśavandam* among the *pāṭṭams*, and *antarāyam* and *śilkuḍimai*.⁵⁸ An inscription from Tennēri (Chingleput), dated 1116, exempts the people residing on some lands from the payment of *vāśaltiramam* (door-tax) and the provision of *manai-yiraiśōru* and *veṭṭi-muṭṭai-yāḷ* (free food and labour on specified occasions); the *mahāsabhā* undertake themselves to pay *nīrvilai-antarāyam* and all *śillirai* on the same land.⁵⁹ Again, a record of 1123 from Tiṇḍivanam mentions that for capitalising the due on a plot of land worth 20 *kāśus*, a donor had to pay down 100 *kāśus*, from the interest on which were to be met dues described as follows: *sennīr-amañji tiruveḷuccik-kuḍimai peruvari śillirai eccoru veṭṭi muṭṭaiyāḷ kōyil vāśalil pōndakuḍimai eppērppaṭṭadum*. The same record also gives the following as due from the *nattakkollai*, residential part, of the village: *uppukkāśu śennīr-amañji tiruveḷuccik-kuḍimai eccoru kūṟrunellu eppērppaṭṭana*. The *sabhā* of Madhurāntakam sell some land from the *gōpracārabhūmi*, grazing common, of the township, and in doing so, they state that they forgo the *kaḍamai* due on areca-trees growing on the land then sold, and in fact, all other taxes (*vari*) including the *manai-irai* (house tax) on the houses built upon it.⁶⁰ The names of other dues mentioned in the inscriptions of the reign of Rājarāja III are: *māp-padakku*, *kaṇkāṇi*, *tari-iṟai* in the *tirumaḍai-viḷāgam* (temple premises), *maganmai* from carpenters and smiths and potters, poll tax (*pērvari*) on *vāṇiyar* (oil mongers), and the *kaḍamai* on oil-mills—mentioned in a record of the thirteenth year from Munnūr, South Arcot;⁶¹ *taniyāṭ-pēṟu* and *kangāṇi mā-nellu* in a record of the fifteenth year from Vāyalūr (Vailur);⁶² *kārttigai-ariśi*, *kārttigai-paccai* and other cash dues (*kāśāyam*), *kaḍai-iṟai* (shop-tax) and *ājīvakak-kāśu*, evidently a tax on Ājīvakas—mentioned in an inscription of the twenty-second year from Poygai near Viriñcipuram;⁶³ *kaṇakka-vari*, *eḍuttukkoṭṭi*, *arimukkai*—three dues collected in the form of paddy, and *veṭṭip-puḍavai*, *mudar-ṟiramam*, *vagaindakāśu*, *paṭṭōlaik-kāśu*, *muḷḷadiśin-* *nam*, *vēlip-payaru*, *tāppadi-ariśi*, *acca-tari*, *śāligait-tari*, *tūśāgat-tari*, *parait-tari*—all apparently small cash dues (*kāśukadamai*) mentioned in a record⁶⁴ of the twenty-eighth year from the same place, with the addition 'and other dues in cash and kind'; and lastly *paṭṭit-teṇḍam*, *māvaḍai*, *maravaḍai* in a record of the thirtieth year from Tiruvaṇṇāmalai.⁶⁵ Most of these terms are still obscure; but they give an idea of the extent of local variations and the senseless multiplication of very minor dues in the tax system, and almost seem to suggest that the number of dues was increasing with the weakness and ineffectiveness of the central government. There can be no doubt that, judged by any standard, the system especially in the later period was complex, confused, vexatious in the extreme and, most probably, relatively unproductive.