State and Government in Ancient India c20.90

c20.90

A few records, however, show that the land tax was in some localities collected in cash after about the 9th century A. D. A 10th century Gurjara Pratīhāra record from the U. P. assings 500 *drammas* for a temple out of the revenues of a certain village.⁴ An inscription from Orissa of about the same period records the gift of a village yielding 42 *rūpyas* or silver coins.⁵ Two 11th century inscriptions in the Rāja-rājeśvara temple record the amount of the government revenue from 35 villages; in the case of 30 of them, the taxation was levied in kind at the rate of 100 *kalams* of paddy per *veli*; but in the case of 5, it was collected in cash at the rate of 10 gold *kalanjus* per *veli*.⁶ It thus appears that cash taxation was introduced in some cases from about the 9th century A. .D. These, however, appear to be exceptional cases.