Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c6.s3.43

c6.s3.43

12. There is a tax now in existence in the Deccan and the Carnatic which though it may have some affinity with that which you have established is also materially different from it. The tax to which we allude is not regulated by the rent, for their houses and shops are hardly ever rented. It is in some cases called the ground rent of the house, in others the equivalent of a certain number of days labour; in fact it is of the nature of an income tax.