The Colas c27.6

c27.6

Other general terms in common use were *Āyam* (revenue), *Kaḍamai* and *Kuḍimai* meaning literally 'duty' and 'tenancy-dues'. '*Āyam*' had apparently the same wide application as '*iṟai*' and a number of minor dues were grouped together under the general description of '*śittāyam*' or '*śillirai*' both sometimes found together in the same inscription.⁸ But the most significant grouping of the taxes and dues, that which provides a key to the whole tax-system, is that contained in a phrase like the following from an inscription of the twentieth year of Rājarāja I:⁹ 'Any kind of *Kuḍimai* due at the Sacred Victorious Gate, the taxation (*varippāḍu*) levied by the *ūr* (town or village), and any other type of *Kuḍimai*.' The same inscription expands the last of the three items named into: '*iṟai* on those on which *iṟai* was due, and *eccōṟu*.'¹⁰ The 'Sacred Victorious Gate' (*tiru-kkoyṟa-vāśal*) means no doubt the gate of the king's palace, and the first division of the taxes mentioned in this list comprised those levied by the king's government.¹¹ Then came the dues levied by the local assembly, *ūr*, *sabhā* or *nagaram*, and these were grouped under the name '*ūriḍu-varippāḍu*', 'taxes levied by the town (or village).' Lastly, it is to be noticed that the term *Kuḍimai* was applied to all the groups without distinction; thus understood, *Kuḍimai* stands for the 'duties of the *kuḍis*' or 'burdens of citizenship' and is quite close in meaning also to '*kaḍamai*.' After recording the gift of some fields as *ēri-paṭṭi* (tank-land), the assembly (*ūr*) of Nerkuṇam undertook never to exercise their rights of taxation in a manner calculated to abrogate the gift.¹² The expression *Ūr-kīḻ-Iṟaiyili*, tax-free under the *ūr*, employed of some lands also implies that such lands were exempted from all dues because the residents of the village had undertaken to pay these dues in the ratio of their holdings in the village.¹³