History of Mediaeval Hindu India (being a History of India from 600 to 1200 A.D.) v1.c12.7.2

v1.c12.7.2

What these extra taxes were may be discovered by the aid of the Smritis and the inscriptions also in this volume The Manu Smriti provides for taxes on various articles besides corn in the following ślokas—आददीताथ षड्भागंमांसमधुसर्पिषाम्। गन्धौषधिरसानां च पुष्पमूलफलस्यच॥ पत्रशाकतृणानां च चर्मणां वैदलस्य च। मृण्मयानां च भाण्डानां सर्वस्याश्ममयस्य च ७-३१-३४. These things may be taken to be such things as were sold and not things which any person reared or produced for his own consumption. That these taxes were actually levied in the 7th century appears probable from epigraphic records of the time. The Chammak copperplate grant (Corp. Ins. Vol. III p. 238) deserves to be quoted here at length. It grants the village, अकरादायी अभटछात्रप्रवेश्यः अपारंपरगोवलीवर्द्ः अपुष्पक्षीरसदोहः अचारासनचर्माङ्गः अलवणाक्लिन्नक्रेणिखनकः सर्वविष्टिपरिहारपारिहतः सनिधिः सोपनिधिः सक्लप्तः सोपक्लृप्तः etc. This may be translated as follows.—‘The village is not to pay taxes. It is not to be entered by soldiers or the police. It is not to give the increase of cows and bulls. It is not to be subject to the payment on flowers and milk or on pasturage, hides and charcoal. It is not to pay tax on salt or wet salt, on sale and purchase and on mine produce. It is free of forced labour of every kind. It is granted with treasure trove and other minor finds and with klipta and minor klipta. (I follow here the translation by Dr. Fleet with some exceptions).