History of Mediaeval Hindu India (being a History of India from 600 to 1200 A.D.) v3.c41.s22.13

v3.c41.s22.13

Turning now to the taxes levied in villages we find these mentioned in detail also as they were to be paid to the inamdar of the village. It is curious to note that the word Udranga which was in common use in the first period (Vol. I p. 132) is nowhere used now (except in a grant in Thana E. I. III p. 267). The expression generally used is Bhāga-Bhoga-Kara-Hiraṇya which to our view refers to the usual portion of land produce in kind (1/6 of the land produce)† and to the tax in money on profits of trade and manufacture (1/50 of profits) mentioned from ancient times in the Mahābhārata and the Smṛitis. It, however, appears that in the kingdom of Kanauj under the later Pratihāras several minor taxes were imposed in addition, many of which it is difficult to make out. The list is as follows: 1 Kūṭaka 2 Daśabandha 3 Viṁśatyaprastha 4 Akṣapaṭalaprastha, 5 Pratīhāraprastha 6 Ākara 7 Turuṣkadaṇḍa and 8 Varayajjhe (Basahi grant I. A. XIV p. 103). There are other taxes mentioned in other Gāhadavāla inam grants such as Kumāragaḍiyāṇaka (I. A. XVIII p. 15) and Pravaṇikara (E. I. IV p. 109, 123). E. I. IX (p. 102) also adds the word "the permanent and temporary taxes such as Kumaragaḍiyāṇaka". This indicates that the revenue administration under the declining Pratihāras became somewhat oppressive and the system continued even under the Gāhaḍavālas. Turushkadaṇḍa, of course, as already explained, was imposed for paying tribute to the Turks; but perhaps this was taken as a precedent for imposing other minor taxes, a prastha or handful for the Akshapaṭalika or revenue minister, another for Pratihāra or chamberlain, and so on. The tenth and the twentieth imposed, for what persons or purposes is not clear, remind one of the chowth and the tenth part (Sardeshmukhi) of the Marathas levied from Mogul dominions. All these were paid in kind.