History of Kanauj to the Moslem Conquest c20.s1.t3.7

c20.s1.t3.7

Fines for ten offences (*daśāparādhandaṇḍa*),⁴ gifts, likewise *aputrikādāna* (literally the property of a person who in the absence of a son has not appointed his daughter to raise a male issue for him, or in other words, it signifies the crown's right to confiscate the property of one who dies sonless?) and *naṣṭabharata* (*naṣṭabharaṭa*?) were other sources of revenue. Besides these, the state laid claim to treasure-trove and mineral products. The record also mentions the following taxes for purposes of worship : three *vimśopakas* on every sack of agricultural produce brought for sale to the market (*haṭṭadāna*); two *pālikas* on every *ghaṭaka-kūpaka* of clarified butter and oil; two *vimśopakas* per mensem on every shop; fifty leaves on every *collika* (of leaves) brought from outside the town. The Unā charters specify the usual dues—*bhāgabhoga*, *hiraṇyadāna*, daśāparādhadaṇḍa—and add the *Udranga* (revenue imposed upon the permanent tenants?), *Uparikara* (tax on cultivators who have no proprietory rights in the soil), *Collaka*, and other minor imposts.¹