History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.444

v4.c62.444

The Rājatarangiṇī (VII. 1008) notices that a tax was levied on Kashmirians performing śrāddha at Gayā. An inscription of Vikramāditya V found near Gadag dated śake 934 (1012–13 A.D.) refers to taxes levied on upanayana, marriages, vedic sacrifices &c. (E. I. vol. 20 p. 64). It appears that the king of Aṇahilavāḍ, Siddharāja (1094–1143 A.D.), levied a tax on pilgrims going to Somanātha at the frontier town Bāhuloda and it is said that the tax yielded 72 lakhs of rupees a year, which Siddharāja remitted for the sake of and at the intervention of his mother; vide Bom. G. vol. I. part 1 p. 172 and Prabandha-cintāmaṇi (p. 84, Tawney). The amount is probably very highly exaggerated in order to glorify Siddharāja, but this shows that the yield of the pilgrim tax must have been substantial. The Mānasollāsa in its great desire to help the king with the accumulation of wealth advises the king even to resort to alchemy.²⁵⁵