Hindu Administrative Institutions c9.s1.93

c9.s1.93

More or less the same sources of revenue are found in the inscriptions, dated A.D. 571 and 766.¹ The inscription (38) mentions *udranga* or land tax, *uparikara* or ‘a tax levied on cultivators who have no proprietory rights on soil,’ *vātabhūta*? (a tax levied on fruit and flower gardens), *dhānya* (grains), *hiraṇya* (gold), *ādeya* (windfall?), *viṣṭika* (of workmen who were fed by the state). To these, No. 39, adds *daśāparādhaḥ* (fines from ten kinds of offences, three of body, four of speech, three of mind), *bhoga* (usufruct) and *bhāga* (one-sixth of land revenue).²