The Early History of the Deccan (Parts I–XI) v2.c15.s3.t7.1

v2.c15.s3.t7.1

Very little is known about the incidence of taxation during the Kākatīya period, though the names of many taxes are mentioned in the inscriptions of that period. The main source of government revenue was the taxation of agriculture, the chief and most important occupation of the people. Next to it in value came charges levied on trade and industry and last but not least were the assessments of forests and pasture lands on their yield of timber and the value of grazing rights. Taxes were collected by regular officials (both from the sources of income mentioned above and from a number of others). Some of these taxes were conventional and customary and had been in existence in a long time before the appearance of the Kākatīya dynasty. *Darśanamu*, *appanamu*, and *upakriti* were such traditional and accepted charges,¹ of which the first had to be paid to the king when visiting him on important occasions such as festivals and State ceremonials. This custom of offering presents to the king in kind or in cash at the time of *darśan* (seeing him) and of paying him *kānikas* in money on State occasions remained in vogue till very recent times, in the Native States. *Upakriti* was another offering consecrated by long usage, paid not only to the king but also to the officials of the State. Gifts thus offered in acknowledgement of some benevolent action on the part of the ruler were known as *upakriti*. They may be regarded as a kind of customary tax levied by the government on villagers or townsmen in return for some kind of service, permanent or temporary, performed for their benefit.