The Colas c27.34

c27.34

The Tanjore inscriptions of the reign of Rājarāja I make it clear that in each village some land was absolutely exempt from all taxes and imposts. Such lands included the sites occupied by the *ūr-nattam* (i.e., the residential part of the village), the temples, tanks, the channels passing through the village, the *paṟaiccēri* (the hamlet of the pariahs), the *kammāṇaccēri* (the artisans' quarters) and the burning ground (*śuḍu-kāḍu*).⁷⁵ The total extent of such areas is stated and subtracted from the gross area of the village in order to ascertain the net area of taxable land. The existence of different grades of *iṟaiyili* lands with varying degrees of immunity enjoyed by them is thus clearly established.