The Early History of the Deccan (Parts I–XI) v2.c15.s3.t7.19

v2.c15.s3.t7.19

*Suṅkams*, that is tolls or duties with varying designations such as *ammu-baḍi-suṅkamu*, *ammu-kaḍa-suṅkamu*, *peruka-eḍla-suṅkamu*, *gānuvula* (oil-mills)-*mudra-suṅkamu*, *gānuvuku-ari-suṅkamu*, and *uppu-perike-suṅkamu*, &c., find mention in the records of the Kākatīya period. These were all duties collected by toll-farmers and merchant-guilds in market-places, in places of pilgrimage, and in the precincts of shrines and temples of acknowledged repute. *Ammubaḍi-suṅkamu* and *ammu-kaḍa-suṅkamu* appear to be equivalent terms for the same impost. If it is argued that they were in fact separate fiscal dues, then the former may be the duty collected at some specified rate, now unknown, on sales effected, and the latter the duty levied on each shop or *kaḍa* as a going concern. The tax on pack oxen (*perike-eḍlu*) laden with sacks containing articles of trade, was called *perike-eḍla-suṅkamu*. *Gānuvula-mudra-suṅkamu* was probably the duty on oil mills paid as a registration fee, whilst *gānuvuku-ari-suṅkamu* may be the annual or semi-annual tax payable on an oil mill as such. Tolls were collected not only on the sale of all goods but also on the possession of many other commodities such as carriages (baṇḍi), slaves (bānisa), and horses (gurramu).¹