Annals and Antiquities of Rajasthan, or the Central and Western Rajput States of India v2.c29.t2.128

v2.c29.t2.128

Poll-Tax.—3. *Anga*. This is not a capitation but a body tax (from *anga*, the body), and was established by Raja Anup Singh. It might almost be termed a property-tax, since it embraced quadrupeds as well as bipeds of every sex and age, and was graduated according to age and sex in the human species, and according to utility in the brute. Each male adult was assessed one *anga*, fixed at four annas (about sixpence), and cows, oxen, buffaloes, were placed upon a level with the lord of the creation. Ten goats or sheep were estimated as one *anga*; but a camel was equivalent to four *angas*, or one rupee, which Raja Gaj Singh doubled. This tax, which is by far the most certain in a country perhaps still more pastoral than agricultural, is most providently watched, and though it has undergone many changes since it was originally imposed, it yet yields annually two lakhs of rupees.