History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.427

v4.c62.427

The word 'śulka' generally means the tolls or customs duties levied from vendors and purchasers on merchandise carried into or out of the kingdom (Śukranītisāra IV. 2. 108). The Mahābhāṣya on the vārtika 'āyasthānebhyaṣṭhak' on Pāṇ. IV. 2. 104 gives śaulkika and gaulmika as examples, indicating thereby that śulka or toll was levied as a source of income (āya) at the toll-gate.