History of Mediaeval Hindu India (being a History of India from 600 to 1200 A.D.) v3.c41.s22.16

v3.c41.s22.16

The money tax on sale and purchase and on profits on manufactured goods was taken at the Maṇḍapikā or toll house in every town and probably the bazar in every village. And here also besides the government tax of 1/50, minor taxes were imposed for charitable purposes, and possibly for the benefit of certain persons. An interesting description of these taxes is found in an inscription in Kathiawar (Bhav. In. p. 157): "In the Maṅgalapura (Mangrol) Maṇḍapikā, on every cart loaded with corn 4 Kārshāpaṇas and on every ass-load 1/2, on every camel-load of betel leaves 1, on a cartload of such leaves 1 &c.* Some contribution was also made from the state daily income in the Maṇḍapikā. Many of these details are not well understood now, but it is certain that the money tax was called Śulka and was levied at the toll house.