Annals and Antiquities of Rajasthan, or the Central and Western Rajput States of India v2.c29.t2.127

v2.c29.t2.127

Hearth-Tax.—2. Dhuan may be rendered hearth-tax, though literally it is a smoke (*dhuan*) tax. All must eat; food must be dressed; and as they have neither chimneys nor glass windows on which to lay the tax, Surat Singh’s chancellor of the exchequer makes the smoke pay a transit duty ere it gets vent from the various orifices of the edifice. It only amounts to one rupee on each house or family, but would form an important item if not evaded by the powerful chiefs; still it yields a lakh of rupees. The town [206] of Mahajan, which was settled on Ratan Singh, son of Raja Nunkaran, on the resignation of his right of primogeniture and succession, enjoys exemption from this tax. It is less liable to fluctuation than other taxes, for if a village becomes half-deserted, those who remain are saddled with the whole. Dhuan is only known to the two western States, Bikaner and Jaisalmer.