Administration and Social Life under Vijayanagar c7.t2: Rates of Assessment

Administration and Social Life under Vijayanagar c7.t2

Language: English

Rates of Assessment

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According to immemorial custom, the share of the state in the produce from a unit of land was one-sixth, of the Brahman onetwentieth and of the temple one-thirtieth, each of which was paid either in kind or in the money equivalent. Of the remaining three-fourths, one-fourth was retained by the cultivator for his share, while the balances of the gross produce went towards the expenses of cultivation. Wilks when discussing this question remarks that in the early days of the Vijayanagar dynasty Harihara’s minister, Vidyāraṇya. published for the use of the officers of state, a manual founded on the text of Parāśara with a copious commentary in which the assessment of the land and the conversion of the grain revenue into money are elaborately dealt with. Briefly, he took the Śāstra rate of one-sixth of the crop as the government share, and assuming that the average out-turn was twelve times the seed sown, he distributed 30 *kuṭṭis* of paddy, the produce from 2½ *kuṭṭis* of land, as follows :

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| To the lord 1/4 | .. | 7½ |
| To the cultivator 1/2 | .. | 15 |
| To Sarkar 1/6 | .. | 5 |
| To temples 1/30 | .. | 1 |
| To Brahmans 1/20 | .. | 1½ |
| **Total** | **..** | **30 *kuṭṭis*.** |

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The shares of the temples and the Brahmans were collected by the Sarkar and paid over by it, so that the share payable by the landholder was really ¼ of the gross produce.⁴⁵ According to Wilks this was the system recommended by Vidyāraṇya for the guidance of king Harihara I and his officers at the beginning of the fourteenth century. But Harihara introduced a few changes in the system due to the difficulties experienced in adhering to these recommendations. He abolished the system of payment of the government share in kind, and insisted on the payment being made only in cash at a particular rate. This conversion of the payment in kind to payment in cash was “founded on the quantity of land, the requisite seed, the average increase and the value of grain.”⁴⁶ Then as regards the assessment itself, he increased the rate. Thus “Harihara had recourse to the law of the Śāstras which authorised him by no very forced construction to attack the husbandman by a variety of vexatious taxes which should compel him to seek relief by desiring to compound for their abolition by a voluntary increase of their landed assessment."47 By so doing he did actually raise it by twenty per cent by his skill in applying to his calculations, a procedure which has been described by the Bombay High Court as "a thinly veiled violation of the law."48

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⁴⁵ See *Historical Sketches of Mysore*, I. p. 95; *South Canara Manual*, pp. 94-96.

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⁴⁶ *Ibid.*, p. 94.

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But we have to examine here how far the account of Wilks is corroborated by the evidence of the inscriptions, which are the only source of information on this question of the rate of assessment in the Vijayanagar period, for the Parāśaramādhavīya, being an elaborate commentary on the Parāśarasmṛti, deals more with the theoretical side of taxation than with the practical side of it.

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Burnell is of opinion that the share of the state in the produce of the land in South India was generally one half though the normal share of the state in North India was one-sixth. He says: "There is ample evidence to show that Manu's proposition of one-sixth was never observed, and that the land tax taken not only by the Muhammadan but by the Hindu sovereigns also was fully one-half of the gross produce".⁴⁹ Hayavadana Rao after a study of the relevant data comes to the conclusion that the assessment in the Vijayanagar days was very high, and remarks: "It seems....that Vijayanagar taxation was about seven times that of the British, or about 42 per cent, an estimate that agrees with the inference that the later Vijayanagar kings quite disregarded Mādhava's injunction of ¼ of the gross produce paid in cash and had in practice taken 50 per cent of it".⁵⁰ Srinivasa Raghava Aiyangar inclines to accept the view of Burnell.⁵¹ The views of Ellis are marked by greater caution. He is content with pointing out that the tax was always more than the sixth or fourth permitted by the Sanskrit lawyers.⁵²

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⁴⁹ South Indian Paleography, p. 112, fn. 3.

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⁵⁰ Ind. Ant., XL, pp. 271-72.

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⁵¹ Report on Forty Years of Progress in British India, p. 10.

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⁵² F. W. Ellis, Replies to Seventeen Questions, p. 4; A. Appadorai, Economic Conditions in Southern India, (1000-1500 A.D.), II, p. 674.

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As for the total income of the state, Rice says it was 81 crores of Avakōṭi cakras or pagodas⁵³ an estimate arrived at by him on a study of the manuscripts collected by Colonel Mackenzie. The *Karṇāṭaka Rājākkaḷ Savistāra Caritram* or *A General History of the Indian Peninsula* states that during the time of Kṛṣṇadēva Rāya the amount of revenue that had to be paid to the imperial treasury by eastern Karṇāṭaka (as distinguished from Mysore, etc.) was three crores of rupees.⁵⁴ Varthema, speaking about the revenues of the kings of Vijayanagar, says: "This king of Narasinga is the richest king I have heard spoken of" and in another place says: "His Brahmins, that is, his priests, say that he possesses a revenue of 12,000 pardai per day."55 Paes who visited Vijayanagar in 1520 says that Kṛṣṇa Rāya after retaining enough for his expenses and the expenses of the houses of his wives of whom he had 12,000, put in his treasury every year ten million *pardaos*.⁵⁶ Nuniz is of opinion that the feudatory nobles in the Vijayanagar empire paid to the king every year sixty lakhs of *pardaos* as royal dues, which was half of the gross income from the lands under the feudatories (120 lakhs or 12 millions of *pardaos*).⁵⁷ According to the *Burhān-i-Ma'sir* the revenue of "the accursed infidel" Sadāśiva Rāya was 120,000,000 *hūns*.⁵⁸ Even about A.D. 1611 Vijayanagar claimed good revenues. Antoine Vico for instance says: "The great Nayak of Madura and those of Tanjore and Ginji are themselves tributaries of Bisnagar, to whom they pay or have to pay an annual tribute of six to ten million francs."59 Besides, the royal demesne yielded some revenue to the kings.

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⁴⁷ Ibid., p. 95.

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⁴⁸ South Canara Land Assessment Case, p. 84; quoted in the South Canara Manual, p. 96.

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⁵³ Mys. Gaz., I, p. 578, fn. 1.

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⁵⁴ Taylor, *Catalogue Raisonne*, III, p. 39.

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⁵⁶ Sewell, *op. cit.*, p. 282.

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⁵⁷ *Ibid.*, p. 373.

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⁵⁸ *Ind. Ant.*, L, p. 143.

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Contemporary inscriptions do not however throw much light on the question of the rate of assessment in the period. Though some of them specify the amount of the revenue realised from the land, others merely indicate that taxes were collected both in kind and cash. Further we do not know if the rate of assessment in a particular area was the same as in the other parts of the empire. However the following available details may be noted.59a A valuable inscription of A.D. 1429-30 found at Tiruvaigāvūr in the Tanjore district “registers the decision arrived at by the residents of Parāntakanāḍu, the Valangai 98 sects and the Iḍangai 98 sects regarding the various items of taxation that had to be paid to government (rājagaram iraimuraimai) or to the temple, as had been already settled by the inhabitants of the other nāḍus of Valudalambaṭṭu uśāvaḍi…… It was decided that some specified lands in the district of Parāntakanāḍu which were rent-free were not to be interfered with, by classifying them as paṇḍā-ravāḍai (lands belonging to the state, crown lands) jīvita parru, aḍaippu (lands held in lease), oṭṭi (usufructuary mortgage), guttagai (contract of lease) and śērvai (service inām).” The rates of assessment were also fixed.⁶⁰

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⁵⁵ Jones, *Varthema*, p. 129.

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⁵⁹ R. Satyanatha Ayyar, *The Nayaks of Madura*, p. 293. 59a. According to a damaged epigraph of the cyclic year Dundhubhi, the exact date of which we are not able to know, it was agreed that the cultivators of lands below the tanks in the Koḍagattūr country were to give *śarivāram* (i.e., equal share of the produce to the owner) and pay a

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⁶⁰ 59 of 1914; Rep., 1915, para 44. Though other taxes such as those on houses, professionals and workshops are mentioned here, we have confined ourselves to an examination of the rates of taxes on land alone, and reserve the other taxes for treatment in a later section.

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specified fee for strengthening the tank bunds with stones and earth (197 of 1910). But this epigraph refers to the rent payable by the tenant to the landlord, and hence though we take the inscription to belong to the Vijayanagar period it is not of great value in determining the rate of taxes collected by the state. Similarly in A.D. 1555-56 one Aubala Rāya was allowed to enjoy two-thirds of the produce from certain lands, and was required to give the remaining portion doubtless as mēlvāram to the temple from which he purchased lands at Ālamūru (66 of 1915). Here too the reference is to the rent from the land and the epigraph has no reference to taxes.

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| Class of land. | Assessment in paddy on one vēli including araśupēru, ilakkai, etc. | Other taxes such as kāṇikkai, śammādam, paṭṭavaṭṭam, kānikūli, etc., on each vēli. |
| | **A.** | |
| 1. Paddy fields. | 50 *kalams* of paddy and ¼ *paṇam*. | 20 *paṇams*. |
| 2. Uncultivated waste (just brought under cultivation). | 40 *kalams* of paddy. | 18 „ |
| 3. Forest reclaimed. | 20 „ | 2 „ |
| 4. Kaḍaippū lands and lands irrigated by baling water. | 20 „ | 10 „ |
| | **B.** | |
| 5. Plantain and sugar cane gardens in wet land. | ... | 60 *paṇams* including araśupēru, kāṇikkai, etc. |
| 6. Plantain and sugar cane gardens in paḍugaitākku (embankments). | ... | 50 *paṇams*. |
| 7. Marshes in which red lotuses are grown. | ... | 40 „ |
| 8. Lands producing turmeric, ginger, onions, garlic, etc. | ... | 25 „ |
| 9. Lands producing brinjals (valudilai). | ... | 30 „ |
| 10. Lands producing nelluparutti, castor seeds, varaguparutti, mustard, Bengal gram, and kuśumbai (carthamus tinctorius) ērivāy, tāṅgalvāy, and puḷudi (lands producing) gram (kāṇam), lands producing paddy and śāmbalāḍi. | ... | 20 *paṇams* (including araśupēru and nīrōlai, etc.) |
| 11. Lands producing gram, green pulse, taṇiparutti, taṇi āmaṇakku, tinai, taṇivaragu, śāmai, etc. | ... | 1 *paṇam*. |

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Dry crops (Vāṉpayiru).

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⁶¹ M.E.R., 1915, p. 44. Of the Kārpāśāna (i.e. wet) lands, those that died in the planting (naṭṭuppāl), those that yielded only blighted grain (śāvi) and those that were otherwise damaged (aḷivu) were not counted, and of the puṉpayir (i.e., dry lands) pāl, śāvi and aḷivu were likewise not counted and the remaining holdings were charged at the reduced rate of 8½ to 10, it being, however, provided that in the excluded lands where on inspection they were found to have yielded ¼ crop a third of the produce would be charged as vāram from each holder.

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Another record found at Vṛddhācalam in the South Arcot district dated A.D. 1430-31 gives the rates of taxes in grain and money to be levied from the Kaikkōḷar, Tantirimār and other castes in certain villages.

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| Land. | Assessment. |
| 1. On wet land on which dry crops were cultivated, and dry land on which wet crops were raised, including the cultivation of plantains and sugarcane. | One *kalam* of paddy on each *mā*. |
| 2. For dry crops raised on wet lands. | Two *tūṇi* of grain on each *mā*. |
| " " " dry lands. | One *tūṇi* and one *paḍakku* on each *mā*.62 |

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In about A.D. 1433 at Tirumalai in the Chittore district the *rājabhaṇḍāram* took two hundred *paṇams* for its half share, and the *Śrībhaṇḍāram* took the other half of the income in the Tiruviḍaiyāttam village of Śittakkuṭṭai.⁶³ At Āḍuturai in the Trichinopoly district a record of about A.D. 1450 registers the regulation of the taxes at 5 *paṇams* for the first year and 10 from the following year on each plough of dry land, and 8 *paṇams* on every 100 *kuḷi* of wet land.64

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⁶³ T. T. D. I. No.

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In this connection two epigraphs in the Pudukkōṭṭai State are invaluable. One found at Tirukkaṭṭalai and dated A.D. 1462 states that the tax on the *devadānam* lands to the provincial chief was five-tenths of the produce.65 The other one found at Paḷaṅkarai and dated A.D. 1481 records a grant of land and tanks to a hermit (*tapasvi*) as *kuḍinīṅgādevadānam* and fixes the following rates of assessment:

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1/3 of the produce for *kuruvai* during winter: 1/4 for sesamum (*eḷḷu*) and rāgi (*kēḷvaragu*);

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⁶² 91 of 1918; *Rep.*, para 68.

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²⁰¹ As the inscription refers to the *Śrōtrikuttagai* of the said village of Śittakkuṭṭai otherwise known as Śrīnivāsagrāmam for money payments it appears to be a division of the *kadamai* tax and not of the produce. If it had been the latter, there could not have been any reference to the money payment; nor is it reasonable to assume that there was a division of not only the money income but also the grain produce.
64. 36 of 1913.

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1/6 for millet (varagu) śāmai, kambu and other crops cultivated in dry lands.

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1/4 for sesamum, horse-gram, payaru, etc.⁶⁶

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⁶⁶ Ibid., 819.
67. 247 of 1916; Rep., para 64.
68. 721 of 1916.

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An inscription at Śrīmuṣṇam in the South Arcot district dated 1504-05 records the fixing of a fresh rate of assessment for the taxes which had become exorbitant in the time when the country was in the hands of the Kannaḍiyas. According to the revision it was ordered that the lands might be measured year after year with the standard rod of 34 feet, and that 15 paṇams (including all items of taxation) be levied on one mā of dry land and 20 paṇams on one mā of wet land and that towards araśupēru 1/8 paṇam be levied on each tenant.67

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A record at Śērmādēvi in the Tinnevelly district dated A.D. 1550-51 registers the fixing of the rate of taxes by Viśvanātha Nāyakkar, the agent of Rāma Rāja Viṭṭaladēva Mahā Rāja, who remitted all taxes (including uḷavu and paṇḍāravāḍai, since the devadāna and the brahmadeya lands in a number of villages surrounding Śēravaṇmādēvi had been abandoned by the dispensing kuḍi and the paḍais. According to the new rate only one kāṇi was charged per mā of land.68

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The above list gives us an idea of the rate of taxes on landed property in the Vijayanagar period. There are also a few inscriptions which mention the total revenue to the state from a particular village or a group of villages. But as such a consolidated amount indicates the variety of the sources of revenue in which the tax on land was only one, it is difficult to fix from it the rate of assessment on land per village.

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A lithic record of A.D. 1400 from a village in the Kaḍūr district in Mysore states that the Halamuttūr village in the Sāntaḷige nāḍ together with its hamlets (named) and plains was rated at 84 hon and 1 3/4 haṇa.⁶⁹ An inscription from a village in the Shimoga taluk, in the district of the same name, records that the total revenue from five villages in the Āragaveṇṭhe was 210 (?).70 An epigraph at Cidambaram in the South Arcot district belonging to the time of Acyuta Rāya states that the income from four villages near Cidambaram was 500 *pon*.⁷¹ But such information is not forthcoming in sufficient fullness to enable us to calculate the total revenue that went to the state. Rice's estimate that it amounted to 81 crores of *Avakoṭi cakras* or pagodas is based on the authority of some old manuscripts of doubtful accuracy. But it seems that it is an exaggerated figure, for it is really difficult to believe that the region south of the river Kṛṣṇa could have contributed so much by way of taxes.

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⁶⁹ E.C., VI, Kp. 35.

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⁷¹ 272 of 1913.

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2. *Property Tax*: In ancient and mediaeval India as in modern India all property both immovable and movable was taxed. But the one difference between the levying of taxes on property in the mediaeval period and the modern period is that, while in modern India the annual income or the rental value of the property is taken into consideration for the levy of taxes, in the mediaeval period that did not form the principle of taxation, but the property itself as a unit was taxed. Such a principle was followed for making assessments on houses, house-sites, treasure troves, cows, bulls, sheep, etc.

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With regard to estimating the rate of taxes on property we are at a disadvantage for two reasons. Firstly we have only a few inscriptions which give us an idea about them, and secondly even those few are found scattered in the different parts of the empire. We do not thus know for instance if the rate of a particular tax levied on a house in a certain part of the empire was the same as the rate for a similar house in another part of the empire. Anyway the following rates may be noted:—

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| Storied house | .. | 2 | *panams* | } |
| House with inside verandah | .. | 1 | *panam* | } ⁷² |

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⁷² 585 of 1919.

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(Little Conjeevaram, Chingleput District.)

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| House of a villager (*nāttār*), (including vilai, āsamdi, vāsalpanam, etc.) | | 3 | *panams* | } |
| House of a *Tantirimār* | .. | 1½ | *panams* | } |
| House of a *makkal* | .. | 1½ | *panams* | } ⁷³ |
| Verandahs with sloping roofs | .. | ¾ | *panam* | |
| (Tiruvaigāvūr, Tanjore District) | | | | |
| House of a Vaiśya (Bangalore) | .. | 1 | *panam*⁷⁴ | |

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⁷³ 59 of 1914: *Rep.* 1915, para 44.

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⁷⁴ E.C., IX, Bn. 96.

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Each kōṭṭil of the vettis (Vṛddācalam, South Arcot) .. 1/8 paṇam⁷⁵

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⁷⁵ 91 of 1918 ; Rep., 1918, para 69.
76. 335 of 1921.

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Each vāśal (Tirukōyilūr, South Arcot) .. 1 paṇam76

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Outhouse (Yelandūr) .. 1 gadyāṇa⁷⁷

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⁷⁷ E.C., IV, Yl. 62.
78. 203 of 1921 ; Rep., 1922, para 41.

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House site (Śērkāḍ, North Arcot) .. 1 paṇam78

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Cow (C. nagar, Mysore) .. 1/2 gadyāṇa⁷⁹

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⁷⁹ E.C., IV, Cn. 97.

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There are other inscriptions which mention the property tax but do not give the rates of assessment. Among them were the taxes on aḍapputtāḷvu (small doorways),⁸⁰ the hidden treasure, underground stores, etc.,⁸¹ ūttaipāṭṭam (springs),82 houses of priests and other sacred buildings,⁸³ vāśalpaṇam, maṇaikuḷi84 she-buffaloes, he-buffaloes, horses, bullocks, etc.,⁸⁵ sheep,⁸⁶ carts, and cocoanut trees.⁸⁷

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⁸⁰ E.I., VIII, p. 304.

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⁸¹ E.C., VII, Sk. 241.
82. 373 of 1916 ; Rep., 1917, para 47.

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⁸³ E.C., X, Kl. 94.
84. 89 of 1889 ; S.I.I., IV, No. 318 ; 335 of 1921.

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⁸⁵ E.C., VII, Sh. 30.

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⁸⁶ E.C., XI, Jl. 2.

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⁸⁷ M.A.R., 1920, para 79 ; E.C., VII, Sh. 30.

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An inscription from Sravaṇa Belgola in the Mysore State of the time of Bukka I records the following settlement:

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"Tātayya Tirumala by consent of the blessed people (the Jainas) of the whole kingdom, will, out of the money levied at the rate of one haṇa a year for every house according to the door from the Jainas throughout the whole kingdom for the body guard to be appointed by the Vaiṣṇavas at the holy place Bellgula appoint twenty servants as a bodyguard for the God, and with the remainder of the money have the dilapidated Jinālayas (or Jina temples) whitewashed."88

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Unoccupied houses were exempted from the taxes.89 3. Commercial Taxes: Duties on trade and commercial transactions contributed a large share to the state revenues. The customs and octroi duties were levied both on land and water transports, at fixed rates. Further, inscriptions mention the opening of new fairs which brought revenue to the government.

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⁸⁸ E.C., II, Sb. 344.

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Rice divides the customs under three different heads: *sthalādāyam*, *mārgādāyam*, and *māmūlādāyam*. Under the first head came the customs on goods imported to be sold at one place; under the second came the duty levied on goods in transit through a district; and under the third came the duty levied on goods exported to foreign countries. "All kinds of goods even firewood and straw paid these duties excepting glass rings, brass pots, and soap balls".⁹⁰ Taxes were levied on the shops,⁹¹ *vilaikāṇam* on sales,92 *virpaṇam* and *kaivilaikāṇam* (share of sales for cash price?),93 duties on piecegoods, animals, grain⁹⁴ and baskets of eggs.⁹⁵ There were transit dues on loads of betel,⁹⁶ dues on loads, oil and *māsti*.⁹⁷ There were also *aḍikāśu* (tax on stalls in markets)98 *śandaimudal* (market fees),99 tax collected on the sale of branded cattle,¹⁰⁰ women's cloth and other beautiful articles,¹⁰¹ tolls on *kāvaḍis*, pack horses, bullocks, asses, and head-loads,102 water-sheds, market towns, and on all articles at different rates going through roads to towns of pilgrimage,103 *pāsivilai* (tax on the sale price of fish),104 *aḍḍagaḍa śuṅkam* (a tax levied on the sellers of sheep)¹⁰⁵ and the *mūla viśābadi*.¹⁰⁶ An inscription of the time of Acyuta Rāya found at Rūpanaguḍi in the Bellary district mentions that tolls were collected on the grains passing either way through Rūpalaguḍiya thānya in Yalapēya śīme.¹⁰⁷ In the Telugu country customs were collected about A.D. 1520 in vasanta garuvus (rest houses), watersheds, salt beds, market towns and roads frequented by people.¹⁰⁸

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⁹⁰ Rice, *Mys. Gaz.*, I, p. 583.

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⁹¹ M.A.R., 1926, No. 120.
92. 203 of 1921; *Rep.*, para 41 : 87 of 1889.
93. 28 of 1890; *S.I.I.*, IV, No. 351.

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⁹⁴ E.C., V, Bl. 75.

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⁹⁵ E.C., III, Ml. 95.

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⁹⁶ E.C., VII, Sh. 30.

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⁹⁷ E.C., X, Ct. 40.
98. 196 of 1910.
99. 324 of 1911; *Rep.*, 1912, para 49.

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¹⁰⁰ E.C., VII, Hl. 71.

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¹⁰¹ Nel. Ins., Gj. 132.
102. 18 of 1915 : 704 of 1919.
103. 242 of 1892; *E.I.* VI. p. 232.
104. 121 of 1894; *S.I.I.*, V. No. 410 : 373 of 1916; *Rep.*, 1917, para 47.

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¹⁰⁵ See Butterworth and V. Venugopal Chetty, *Nel. Ins.*, On. p. 947 and note.

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¹⁰⁶ A tax on the profits of trade levied in periodically settled proportions upon the merchants, traders, shop-keepers, retail dealers, mercantile agents, and all the inhabitants of a village or town engaged in trade. (Wilson, *Indian Glossary*, p. 549).

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¹⁰⁷ 223 of 1913.

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¹⁰⁸ E.I., VI, p. 232.

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An epigraph of A.D. 1379 mentions the following rates of taxes levied on towns and shops :

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Old town, one ga ; Small town, five ma ; Village, three ma ; A shop at a festival, one ma.¹⁰⁹

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¹⁰⁹ E.C., XII, Si. 76. Ga seems to stand for Gadyāna and Ma for Māṇa.

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A few inscriptions give the rates of taxes levied on commodities. The Koṇḍavīḍu inscription of Kṛṣṇadēva Rāya is one such, and it gives the following details.

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| No. | Article. | Unit taxed. | Rate. |
| 1. | Great millet | per bag. | ½ paikam. |
| 2. | Millet | ” | ” |
| 3. | Salt | ” | ” |
| 4. | Mangoes | ” | ” |
| 5. | Myrobalan | ” | ” |
| 6. | Fruits | ” | ” |
| 7. | Brinjals | ” | ” |
| 8. | Clearing nuts | ” | ” |
| 9. | Māvine (a fragrant root like sarasaparilla) | ” | ” |
| 10. | Green gram | ” | 1 paikam. |
| 11. | Black gram | ” | ” |
| 12. | Bengal gram | ” | ” |
| 13. | Horse gram | ” | ” |
| 14. | Red gram | ” | ” |
| 15. | Wheat | ” | ” |
| 16. | Sesamum seeds | ” | ” |
| 17. | Oil seeds | ” | ” |
| 18. | Black pulse | ” | ” |
| 19. | Anumula | ” | ” |
| 20. | Cotton | ” | ” |
| 21. | Tamarind | ” | ” |
| 22. | Gall nuts | ” | ” |

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| No. | Article | Unit taxed. | Rate |
| 23. | Myrobalan seeds | per bag | 1 *paikam* |
| 24. | Yarn | " | " |
| 25. | *Cāma* | " | " |
| 26. | *Cirugadam* (root) | " | " |
| 27. | Onions | " | 1 *damma.* |
| 28. | Turmeric | " | " |
| 29. | Dammer | " | " |
| 30. | Fenugreek | " | " |
| 31. | Cumin | " | " |
| 32. | Mustard | " | " |
| 33. | New gunny bags | per *śalage* | " |
| 34. | Green ginger | per bag | " |
| 35. | Lime fruit | " | " |
| 36. | Cocoanuts | " | " |
| 37. | Jaggery | " | 2 *dammas.* |
| 38. | Cleaned cotton | " | " |
| 39. | Ghee | " | " |
| 40. | Castor oil | " | " |
| 41. | Sangadi nuts | " | " |
| 42. | Dry ginger | " | " |
| 43. | Iron | " | " |
| 44. | Steel | " | " |
| 45. | Chisels | " | " |
| 46. | Sugar | " | 4 *dammas.* |
| 47. | Areca nuts | " | " |
| 48. | Cotton thread | " | " |
| 49. | Betel leaves | " | " |
| 50. | Long pepper | " | 6 *dammas.* |
| 51. | Pepper | " | " |
| 52. | Sandal | " | " |
| 53. | Cloves | " | " |
| 54. | Nutmeg | " | " |
| 55. | Mace | " | " |
| 56. | Lead | " | " |
| 57. | Tin | " | " |
| 58. | Copper | " | " |
| 59. | Women's garments | Double Bullock load | 1 *cavela.*¹¹⁰ |

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¹¹⁰ 242 of 1892 : E.I., VI. p. 232. For another inscription see E.C., V, Bl. 75.

c7.t2.95

The above list clearly shows the multiplicity of the taxes levied on articles of trade and on commercial transactions. The gross income from such duties levied on articles coming into and going out of the various important places in the empire was enormous. According to Nuniz the city of Nāgalāpura alone yielded forty-two thousand pardaos of duties for the things which entered into it. He says : "The duties in this land being (are) very great ; since nothing comes through the gates that does not pay duty, even men and women as well as headloads and merchandise."111 If that city alone yielded so much, it is not difficult to imagine that the gross collection from this source should have been considerable. There were a large number of business centres in the empire. An inscription already referred to mentions as many as twenty-six important cities.¹¹² But as said earlier the duties were imposed only on the articles that were sold, and not on all articles carried for sale. But this obviously refers to the sthalādāyam of Rice's classification.

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¹¹² E.C., V, Bl. 75; Vijayanagari, Hastināvati, Dorasamudram, Guṭṭi, Penuguṇḍi, Āḍavani, Udayagiri, Candragiri, Muluvāyi, Kāñci, Paḍevidu, Caduraṅgapaṭṭaṇa, Maṅgalūru, Bārakūru, Honnāvūra, Candavūra, Āraga, Candraguṭṭi, Annigere, Huligere, Niḍugallu, Cimatanakallu, Taṛiyakallu, Āneviddaśari, Kalheya, Telakalambi and Śiṅgapaṭṭaṇa. An epigraph of A.D. 1606 mentions as many as 42 customs houses in the western parts of the empire. (E.C., VIII, Sa. 123.)

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The customs due to the government were not collected by them direct, but only farmed out to local persons who paid a fixed amount to them. That such customs duties were farmed out on contract to bidders is shown by an inscription in the present Shimoga district in the Mysore State.¹¹³ The rates of duties differed from place to place for the renters "took various measures frequently for increasing the perquisites of their respective caukis at the expense of others. For instance they advanced money to some of the merchants, requiring only one-half of the duty which was paid by others thus encouraging them to come by their kaṭṭes (custom houses), where they paid reduced customs, with a view to inducing others to follow the same route. It is impossible to fix on any certain rate in collecting customs on goods imported. When one farmer demanded ten pagodas for 100 loads, another took only two pagodas, and their rates widely differed as collected at various places. These farmers, from the collections of the customs on different descriptions of goods and trades, paid the amount of the agreed rent to the Sarkar, reserving the profits which were more or less considerable according to circumstances."114 Nuniz makes a few interesting observations on this system of the farming out of the customs. Speaking about a particular gate in Vijayanagar he remarks: "This gate is rented out for 12,000 pardaos each year, and no man can enter it without paying just what the renters ask, country folk as well as strangers. In both these cities there is no provision or merchandise whatever, for all come from outside on pack-oxen, since in this country they always use beasts for burdens; and every day there enter through these gates 2000 oxen and every one of these pays three vintees except certain polled oxen without horns which never pay anything in any part of the realm."¹¹⁵

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¹¹¹ Sewell. op. cit., pp. 363-4.

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¹¹³ E.C., VII, Sh. 30.

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¹¹⁴ Rice, Mys. Gaz., I, pp. 583-84.

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¹¹⁵ Sewell, op. cit., p. 366. A vintem was about 1½od. (ibid., n.).

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Excise duties were levied on the manufacture of salt, and the drawing of toddy. The unit of taxation of the manufacture of salt was the salt pan.¹¹⁶ As for the drugs however we do not know the unit of taxation. But a few inscriptions mention the duties on such drugs.¹¹⁷

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¹¹⁶ E.C., V, Cn. 174.

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¹¹⁷ E.C., V, Bl. 75; E.C., III, Ng. 22, etc.

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4. *Profession Taxes*: Taxes on professions contributed a fair share to the state revenues. The principle that underlay the levy of this tax does not seem to have been to tax the income derived by a person exercising a profession, but to levy a tax on him as he was born in a particular community or caste and thus was exercising or was expected to exercise a particular profession. We are not able to know the exact rates of the taxes levied on the followers of the different professions throughout the empire. Yet from the details of a few epigraphs of the period we notice that the following were the rates on a few of the professionals.

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c7.t2.107

(At Tiruvaigāvūr, Tanjore district)¹¹⁸

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¹¹⁸ 59 of 1914; Rep., 1915, para 44. Here it deserves to be noted that the above taxes not only included those levied on them for their pro-

c7.t2.109

Each Mudali, Kaiviṇakkārar and other residents .. 1 paṇam. (At the seven pēṭṭais at Tiruvaṇṇāmalai, N. Arcot district).¹¹⁹

c7.t2.110

¹¹⁹ M.E.R., 1928-29, para 69.
120. 91 of 1918; Rep., para 68.
121. 293 of 1910.
122. 294 of 1910.
123. 59 of 1914; Rep., 1915, para 44.

c7.t2.111

Each Kaikkōlar .. ½ paṇam on each loom. Each Śēṇaikkuḍaiyār .. ½ paṇam Each fisherman .. ½ ” Each shepherd .. ½ paṇam on each kuḍi. Each oilmonger (Vṛddhācalam, S. A.) .. ½ paṇam 120 Each Śeṭṭi, Kaikkōlar and Vāṇiyan .. 2 paṇams. (At Puḷipparakoil, Chingleput district).121

c7.t2.112

Each Kaccaḍavāṇiyar (family) .. 3 paṇams. Each Śeṇbaḍavar (family) .. 3 paṇams. (At Puḷipparakoil, Chingleput district).122

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There were taxes on certain officers of government: Each judge (niyāyattār) .. 5 paṇams. Each member of the village council .. ½ paṇam. (manrāḍi) Each Śeṭṭi proprietor .. 3 paṇams (including araśupēṟu, vaṭṭam and kānikkai). Each principal collector of tolls .. 4 paṇams. (At Tiruvaigāvūr, Tanjore district).123

c7.t2.114

Under this head can also be included a variety of other professions and castes that were taxed. Mention may be made of the tax on the shop-keeper who opened his shop in his house (manaikkaḍaiyār), which was 3 paṇams¹²⁴ and puṟakkuḍi (farm servants) which was 1 paṇam.

c7.t2.115

¹²⁴ Ibid.; I.P.S., 687.

c7.t2.116

fession, but also those on the instruments or the materials they used in their profession. Thus for example the potter's tax was a tax not only on the potter for his profession but also for the tirigai or the wheel he used. But Gopinatha Rao translated the term tirigai āyam as the tax on the sale of mundirigai, cashew nuts or common grape wine. (E.I., XVII, p. 117). This is clearly wrong. The tax on barbers included the tax on the razor (karivi) he used. The washerman paid his tax also for the stone he used in doing his work. Gopinatha Rao thinks that kallāyam was very likely a tax payable for quarrying stones from hills. (ibid.).

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Besides there were taxes on the village headman (maṇiyam),¹²⁵ śadaikkaḍamai (tax on shepherds),¹²⁶ carpenters, washermen and potters,¹²⁷ the Uvaccans¹²⁸ the shoemakers¹²⁹ the musicians (pāḍāvari (?) pāḍagavari)¹³⁰ bedabinugu (mean coquettes fond of show),¹³¹ gilders,¹³² toddy drawers and painters,¹³³ goldsmiths¹³⁴ slaves¹³⁵ and on the pulavars.¹³⁶ Among the many castes that were taxed were the Brahmans for their earnings,¹³⁷ the members of the Pariah caste each of whom was taxed ½ paṇam though exceptions were made in certain specified cases,¹³⁸ and the Maḍigas and the Vaṇṇiyas.¹³⁹ From inscriptions we learn that the members of the Toṭṭigan caste in Pulliyūrṇāḍu were to pay one paṇam for the village ;¹⁴⁰ each of the six classes of Kuḍimakkaḷ was taxed ½ paṇam.¹⁴¹ Even the paradēsis (sojourners) did not escape taxation.¹⁴¹a Piḷḷaivari,¹⁴² āḷvari (poll-tax)¹⁴³ and the pēr-kaḍamai¹⁴⁴ were three other taxes which seem to have been collected from certain classes of people. A tax was collected known as nōṭṭavartaṇai which went to remunerate the shroffs.¹⁴⁵ The prostitutes were not exempt from taxation.¹⁴⁶

c7.t2.118

¹²⁵ I.P.S., 753.
126. 450 of 1921 ; 460 of 1922.

c7.t2.119

¹²⁷ E.C., IX, Dv. 57.

c7.t2.120

¹²⁸ A tax on the temple drummers. (324 of 1911). H. K. Śāstri thinks that they were the temple drummers. But Hultzsch thinks that they were a low class of Muhammadans (S.I.I.. I, p. 82n). Krishna Śāstri's interpretation is more plausible.

c7.t2.121

¹²⁹ E.C., X, Ct. 94.
130. 30 of 1913 ; Rep., para 54.

c7.t2.122

¹³¹ M.A.R., 1920, para 79.

c7.t2.123

¹³² Ibid.
133. 216 of 1917 ; Rep., para 68.
134. 22 of 1897.

c7.t2.124

¹³⁵ Nel. Ins., On. 132.
136. 52-A of 1887.
137. 177 of 1913.
138. 59 of 1914 ; Rep., 1915, para 44.

c7.t2.125

¹³⁹ E.C., IV, Gp. 67 ; 30 of 1913 ; Rep.. 1913, para 54.

c7.t2.126

¹⁴⁰ E.C., IX, Ht. 103a.

c7.t2.127

¹⁴¹ I.P.S.. 711. 141a. Ibid.

c7.t2.128

¹⁴² Ibid., 784.

c7.t2.129

¹⁴³ Ibid., 733.

c7.t2.130

¹⁴⁴ E.I., XVII, p. 112.
145. 103 of 1918 ; Rep., para 69.

c7.t2.131

¹⁴⁶ E.C., V, Bl. 75 ; Elliot, Hist. of Ind., IV, p. 111

c7.t2.132

Among the followers of different professions the barbers seem to have been the most fortunate during the time of Sadāśiva, for all the taxes on them were then remitted. A large number of inscriptions credit Rāma Rāja with the remission of the tax on barbers.¹⁴⁷ A few others state that the emperor Sadāśiva remitted the taxes at the instance of Aḷiya Rāmappayya on the petition of the barber Koṇḍoju. A number of inscriptions recording this remission have the figures of the barber’s instruments like the razor, the strop, mirror and the scissors engraved near them.¹⁴⁸ According to an inscription the taxes, forced labour, fixed rent, land rent, mahānavami torches, birāḍa, etc., payable by the barbers were remitted.¹⁴⁹

c7.t2.133

¹⁴⁷ E.C., VI, Tk. 13, etc.

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¹⁴⁸ The barber Koṇḍoju, who was instrumental in getting the tax remitted, seems to have had great influence with the emperor. The poet Rudrayya, the author of the Telugu poem Niraṅkuśōpākhyānam, went to the city of Vijayanagar, and got an interview with the emperor Sadāśiva through the influence of Koṇḍoju in spite of the jealousy of the court poets. The poet, to show his gratitude to the barber, composed a verse in praise of him which is still extant. (M.E.R., 1926, para 43).

c7.t2.135

¹⁴⁹ E.C., XI, Mk. 6.

c7.t2.136

These taxes on the professions must have been paid obviously only in cash. It seems also they were only annual payments, for, if they had been monthly contributions, they would have weighed very heavily on the people. That they were annual payments is also indicated by an inscription which states that Vīra Bukkaṇa Uḍaiyār (Bukka II), in Ś. 1326, fixed the taxes payable by the Seṭṭis, Kaikkōḷas and the Vāṇiyas living in the premises of the temple at Puḷipparakōyil at two paṇams per year on each individual.150

c7.t2.137

5. Industries Tax : Under the Vijayanagar kings all the industries were taxed. The basis of taxation in this case was the net profit expected from running an industry by the proprietor. It was on this principle that a few owners of industries were taxed. It may be mentioned here incidentally that by industries we do not mean the large factories we see in the modern day, but only the cottage industries, each of which gave occupation only to one or two individuals. Here a distinction has to be made between the tax on the industries and the tax on the professionals. The proprietor of an industry was different from a professional in the sense that while the former was a capitalist who ran the industry on a commercial basis and supplied the requirements of the public, the professional was one who was an independent wage earner. He got his money for the work he did, and not for the industry he ran. Taxes were also levied accordingly. While the profession tax was one that was levied on the workers and officials, the industrial tax was one that was levied on the industries.

c7.t2.138

The following were the rates of assessment: Kaikkōḷa (weaver) with one working loom .. 4 *paṇams*. Weaver with loom that does not work (*aḍaitari*) .. 2 ” Śāliya (weaver) for each loom .. 9 ” Lace loom in working order .. 3 ” Lace loom not in working order .. 1½ ” (At Tiruvaigāvūr, Tanjore district).¹⁵¹

c7.t2.139

¹⁵¹ 59 of 1914; *Rep*., 1915. para 44.
152. 91 of 1918.
153. 293 of 1911; *Rep*., 1912, para 51.
154. 364 of 1908.
155. 284 of 1921; *Rep*., 1922, para 41.
156. 365 of 1914; *I.P.S*., 695; 324 of 1911.
157. 203 of 1921; *Rep*., 1922, para 41.
158. 87 of 1887; 89 of 1889; *S.I.I*., IV, No. 318.
159. 89 of 1889.

c7.t2.140

Each loom of the Paraiahs .. ¼ *paṇam*. (At Vṛddācalam, S. A. district).152

c7.t2.141

Loom at Puḷipparakōyil in the Chingleput district153 .. 2 *paṇams*. Loom at Vāyalūr in the same district154 .. 3 ”

c7.t2.142

That differential taxation was not unknown in those days is gleaned from the following rates of taxes collected from a few industries:

c7.t2.143

On the looms of the residents who owned lands, a *kaḍamai* of 4 *paṇams* and an *āyam* of 2 *paṇams*.

c7.t2.144

On the looms of new settlers, a *kaḍamai* of 3 *paṇams*, and an *āyam* of 1½ *paṇams*.155

c7.t2.145

But we are not able to know the exact rates of taxes on the other industries. There were taxes on looms (*tarikkaḍamai*)156 oil-mills (*śekkuḍamai*)157 *arīśikāṇam*,158 gold (*poṇvari*),159 superior gold (*śempoṇvari*), 160 on grazing (*pulvari*),¹⁶¹ folds,¹⁶² income from thread (*nūlāyam*)163 silkthread (*paṭṭādainūlāyam*)164 running of boats (*marakkalam*)¹⁶⁵ and ferry boat.¹⁶⁶ The manufacture of the stamps for looms was also taxed.¹⁶⁷ It is interesting to note here that tax was paid even by the government looms.¹⁶⁸ Forest lands were leased out to bidders.¹⁶⁹ There was another tax called the furnace tax.¹⁷⁰ Rice, evidently having this tax in view, says : “In the winter season, a certain class employed themselves in collecting black sand and earth, in channels from the hills from which they smelted iron used for agricultural and other uses. This ore was smelted in a kind of furnace or large fire stand called *hommal*. For permission of cutting down wood for charcoal and for digging the ore they paid an yearly revenue called *homlagutta* proportioned to the quantity of iron made in the district.”¹⁷¹

c7.t2.146

¹⁶⁰ *E.I*., VIII, p. 304.

c7.t2.147

¹⁶¹ Ibid.

c7.t2.148

¹⁶² *E.C*., XI, Cd. 2.
163. 20 of 1890; *S.I.I*., IV, No 343.

c7.t2.149

¹⁶⁵ *I.P.S.*, 707.

c7.t2.150

¹⁶⁶ 440 of 1906.

c7.t2.151

¹⁶⁷ *E.C.*, VII, Sh. 71.

c7.t2.152

¹⁶⁸ 116 of 1897 ; *S.I.I.*, V, No. 70.

c7.t2.153

¹⁶⁹ 329 of 1920.

c7.t2.154

¹⁷⁰ *E.C.*, VII, Hl. 71.

c7.t2.155

¹⁷¹ Mys. Gaz., I, p. 548.

c7.t2.156

Another equally important industry that was taxed was the diamond industry. Adapanayque, the lord of a gate at Vijayanagar through which came the diamonds, was required to pay to the king every year 40,000 pardaos with the condition that all diamonds which exceeded twenty mangelins in weight should be given to the king for his treasury. Thus though the mining industry was in the hands of Adapanayque, he was required to give away all superior diamonds to the king.¹⁷²

c7.t2.157

¹⁷² Sewell, op. cit., p. 389.

c7.t2.158

6. Military contribution : For the maintenance of the army and the forts in the empire certain taxes were imposed on the people. Such were the *daḷavili* (military contribution),¹⁷³ and *daṇṇāyakasvāmya*, the *daṇṇāyakarmagamai* (contributions to the military commander),¹⁷⁴ *paḍaikkāṇikkai* (contribution made for the maintenance of the army)¹⁷⁵ and the *sanāya* (*senāya* ?) perhaps also a tax paid for the maintenance of the army.¹⁷⁶ For the maintenance of the forts in the locality a *kōṭṭai magamai* (contribution to the fort) was collected.¹⁷⁷ An inscription at Nellorepet mentions the *bīraṅgi* tax (the tax for cannon).¹⁷⁸ There was another tax called the *kōṭṭaipaṇam* or *kōṭṭaippadivu* which was collected in those days in the Tinnevelly district and the modern Travancore State. The kings are said to have forcibly demanded one hundred and twenty-five *paṇams* per *kōṭṭai*. Evidently this was also a military contribution collected for maintaining the fortifications and defence walls.¹⁷⁹

c7.t2.159

¹⁷³ *M.A.R.*, 1920, para 79.

c7.t2.160

¹⁷⁴ 510 of 1921 ; Rep., 1922, para 43 ; *Ibid.*, 1911. para 51.

c7.t2.161

¹⁷⁵ *E.I.*, XVII, p. 112.

c7.t2.162

¹⁷⁶ C.P., 8 of 1921-22.

c7.t2.163

¹⁷⁷ 510 of 1921 ; Rep., 1922, para 43; 373 of 1916; Rep., 1917, para 47.

c7.t2.164

¹⁷⁸ 129 of 1921.

c7.t2.165

¹⁷⁹ T.A.S., V. Pt. 3, p.

c7.t2.166

An impost was levied for the defence of the conquered country.¹⁸⁰ There were three other taxes that were collected from the people known as the *paṭṭayakānikkai*,¹⁸¹ the *vilvari*¹⁸² and the *śūlavari*.¹⁸³ The first was a contribution for the sword, or army. Perhaps it was either a contribution levied by the government for the maintenance of the army or more probably a license fee for possessing a sword. The second was probably a license fee for owning a bow, while the third also was probably a license fee for owning a trident.

c7.t2.167

¹⁸¹ E.I., VIII, p. 304.
182. 324 of 1911; Rep., 1912, para 49.
183. 89 of 1889; S.I.I., IV, No. 318; 241 of 1906.

c7.t2.168

7. *Social and Communal Taxes*: A few social contributions were collected from the people and their organizations. These contributions were either collected by the government and added on to their own other revenues, or given over to the public and social institutions like temples or schools. A few of them were levied by the local authorities for the benefit of certain communities. Such was for instance the *ḍombariapaṇṇu*,¹⁸⁴ the money collected for the benefit of the Dommaras, a community of people wandering in the country. A few others were levied on certain ceremonial functions like marriage, while a few contributions (*magamais*) were collected for certain festivals in the local temples. Lastly a few contributions, which were more of a feudal character, were made by the feudal chiefs to the king on certain occasions. Paes writes: “Whenever a son happens to be born to this king (Kṛṣṇadēva Rāya), or a daughter, all the nobles of the kingdom offer him great presents of money and jewels of price and so they do to him every year on the day of his birth.”¹⁸⁵

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²⁰⁵ Though this *kōṭṭaipaṇam* was only a military contribution and possibly the same as the *kōṭṭaimagamai*, A. S. Ramanatha Ayyar, the editor of the *Travancore Archaeological Series*, is inclined to think that it was probably an unusual tax at the rate of some *paṇams* for lands having a sowing capacity of a *kōṭṭai* of paddy.
180. 373 of 1916; Rep., 1917. para 47.

c7.t2.170

¹⁸⁵ Sewell, op. cit., p. 281.

c7.t2.171

The tax on marriages had a long history behind it, and there is evidence to prove that it was collected even from the Cōḷa times, as is shown by many epigraphs which mention the kaḷḷāṇa-kaṇikkai. The rates of taxes differed with the kind of marriage. From an inscription we learn that the marriage taxes were collected at the following rates:

c7.t2.172

c7.t2.173

Taxes were levied on marriage processions,¹⁸⁷ marriage pandals,¹⁸⁸ and on the celebration of marriages with throwing of sandal powder and procession in a palanquin.¹⁸⁹

c7.t2.174

¹⁸⁷ E.C., IX, Ma. 17.

c7.t2.175

¹⁸⁸ E.C., XI, Hk. 17.

c7.t2.176

¹⁸⁹ E.C., IV, Hg. 60.
190. 373 of 1916.

c7.t2.177

The social organizations in the empire also paid some contributions to the government. Such were the taxes on the Iḍangai and Vaḷangai sects,190 the Jaṅgamas, Maḍigas, and the Jīyars.¹⁹¹ A fee called Gaṇacāradere was collected from the beggars.192 Besides meetings were also taxed.192a Mention may be made of the paṭṭirai (?) paṭṭarai (a tax on guilds)193 and the sammādam (a tax payable by the eighteen castes).194 We get reference also to aṅgaśālai vari, probably a tax on entertainments.¹⁹⁵

c7.t2.178

¹⁹¹ E.C., IV, Gp. 67.
192. 48 of 1915. 192a. E.C., IV, Gp. 67.
193. 30 of 1913; Rep., para 54.
194. 221 of 1910.

c7.t2.179

¹⁹⁵ M.E.R., 1913, para 54.

c7.t2.180

For the maintenance of the temple of the guardian deity of the village, a tax called piḍārivari196 was collected, and for the celebration of certain festivals in temples a local cess was levied. A copy of an inscription said to be in the Maddagiri taluk in the Tumkūr district tells us that the people in the locality were required to pay for the personal offerings and illuminations of the Goddess Kāḷika Kamaṭeśvara Durgā Mahan Kāḷi at the following rates: from the five Āya pāñcālas a yearly contribution per house of 3 paṇas; for every marriage among them, one haṇa; shaving, 2 haṇas; auspicious ceremony, ½ haṇa; name giving, ½ haṇa; oil for lamps in the month of Kārttika, ¼ māṇa; from the carpenter who makes the spiral of the sugar-cane mill, ½ haṇa; from the farrier, ½ haṇa; from all Haḷipaika villages, a yearly contribution (here follow the names of villages and rate to be paid by each); Nagartas and Bheris, one bullock; oilmen, Devāṅgas and others, 1 haṇa per house. And upon the periodical festivals (named), upon the customs dues ¼ śer of oil, 1 cocoanut, 2 du of incense, arecanut, betel leaf, turmeric and saffron; and for the car festival of Durgā Maheśvarī, a contribution of 2 du per house in the Koratagere.¹⁹⁷ There are a large number of instances to show that such local contributions were collected for social purposes and functions of a local character.

c7.t2.181

¹⁸⁶ M.A.R., 1927, para 105; Kudikalyāṇam is the procession of a nuptial party after the marriage to the bridegroom’s house. See 120 of 1921 for a reference to the vivāhapaṇam.

c7.t2.182

¹⁹⁷ E.C., XII, Mg. 31.

c7.t2.183

Among these taxes the most unpopular one was the tax on marriages. It was generally payable on occasions of marriage both by the brides and bridegrooms of all castes. The inscriptions of the period credit Kṛṣṇadēva Rāya with the remission of the taxes on marriages in the several provinces of the Vijayanagar empire.¹⁹⁸ According to a record the great ministers, Sāḷuva Timmappayya, Sāḷuva Govindayya and Adapināyaningāru were chiefly instrumental in securing this remission for the people.¹⁹⁹ Similarly the tax payable by the marriage parties for riding at marriages was remitted in favour of the people of Satināḍ.²⁰⁰

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¹⁹⁸ 717 of 1917 : Rep., 1918, para 72 : a few of them were the Ghanagiri Rājya, Kandanavōlu, Ghandikōta Sthala, Siddhavatta, Siddhapuraśīme, Candragiri Rājya, Nāgamaṅgala śīme, Mula Rājya and Rāyadurga Rājya.

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¹⁹⁹ E.C., XII, Mk. 64.

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²⁰⁰ E.C., IX, Ma. 17.

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So far as can be inferred from the nature of the taxes and the occasions when they were collected, it is not likely that these taxes would have pressed heavily on the people. But there was a great relief felt by the people at the abolition of a few such taxes. This general satisfaction of the people at such abolition seems to have been due to the fact that the people were opposed to the principle of the levying of such vexatious taxes on a variety of social functions, and the opposition had no relation to the heaviness or otherwise of the taxes collected from them.

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8. Judicial income and fines: Fines formed part of the state revenues. They were imposed for faults, annoyances, theft, adultery and injustice.²⁰¹ Besides there was a pound fee levied on stray cattle, and collected by the government.²⁰² In addition tributes were collected “on account of daṇḍa.”²⁰³ The provincial ruler or the caste elder seems to have been given the right of dispensing justice on behalf of the government, for which he had to pay a fixed contribution to the state. He could collect the fines levied by him on the wrong doers, and enjoy the proceeds after paying the fixed amount under this head to the government. This system is well described by Rice. He says: “The government used to appoint some aged men of the several inferior classes to be the heads of their respective castes and to administer justice. These headmen, on any complaint against their people, should investigate it and fine them if guilty, adjudging the fine or punishment proportioned according to the law and the nature of the case. For instance a husband convicting his wife of adultery was allowed to sell her to another man, but of his own caste, and receive the price for his use. These headmen employed Dāśaris as subordinate officers to minister in religious ceremonies among the inferior castes. Before the ceremonies commenced, the customary duty or gratuity was given to this minister of religion, and they were then at liberty to proceed with the festival whether of marriage or any other occasion. But if the parties neglected the established presents, the Dāśaris returned to their houses in displeasure, and no other Dāśaris would perform the office as they would be liable to punishment for interfering. By these means the headmen collected fines, perquisites and presents from their castes from which they paid an annual tax to the government. This branch of custom was called samayācāram and was taken credit for in the Jamābandi accounts.”²⁰⁴ There was another tax called nāṭṭuśikkam collected from the people, perhaps for the maintenance of the provincial prison.²⁰⁵ 9. Customary Payments: Besides these, there were a few customary payments which were made at certain important periods of the year or on special occasions. A few of them were the kaṭṭigai-avasaram, tōraṇakāṇikkai,²⁰⁶ darśana-kāṇikkai (fee paid when seeing great personages),²⁰⁷ tax on offerings,²⁰⁸ food for watchmen,²⁰⁹ kālvāsi (¼ part), aṇuvarttaṇai, kōvai-varttaṇai, adhikāravarttaṇai taṭṭāyakōl, puravaṭṭam, daśavandam, vārapparru, and so on.²¹⁰

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²⁰¹ E.C., IV, Cn. 97; I.P.S., 711; M.A.R., 1920. para 79.

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²⁰² E.I., VIII, p. 304.

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²⁰³ E.C., V, Mj. 56.

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²⁰⁴ Rice, Mys. Gaz., I, pp. 584-85.

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²⁰⁵ 55 of 1897; S.I.I., V, No. 4.

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²⁰⁶ E.I., VIII, p. 304.

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²⁰⁷ 510 of 1921 : Rep., 1922, para 43.

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²⁰⁸ E.C., III, Ml. 95.

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²⁰⁹ E.C., VII, Sh. 71.

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²¹⁰ 96 of 1918 ; Rep., para 69.

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In those days the state extracted compulsory service from the people on state undertakings. The ūliyam²¹¹ or āḷamañji²¹² mentioned in the inscriptions refer to this compulsory labour. It was demanded for deepening lakes (ēri kuḷi veṭṭa), for digging canals for conducting water from rivers for irrigation purposes (ārrukkāl veṭṭa), and bigger canals (vāykkālveṭṭa),²¹³ for working on hills and constructing temple walls,²¹⁴ for menial labour as for example, carrying burdens (kāruka²¹⁵ or śumai);²¹⁶ forced labour was demanded for providing wood for the camps of the king. Such service was also called veṭṭi, muṭṭi, vēgāri,²¹⁷ veṭṭimuṭṭaiyāḷ,²¹⁸ and āḷtēvai.²¹⁹ A tax was levied on persons from whom free compulsory labour for the repair of forts and the carriage of stores to them could not be demanded, and it was called koṭṭage.²²⁰ A valuable inscription at Tirucceṅkāṭṭāṅguḍi in the Tanjore district shows to what extent the state depended on this free labour (veṭṭivari) from the people. The inscription records the gift to a temple of about 40 to 45 different taxes which appear to have been generally collected by the palace at that period. While a large number of such taxes were gifted away to the temple, the veṭṭi-vari alone was retained by the king.²²¹

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Linked texts (9)

Mānava Dharmaśāstra — Manu & Bhṛgu, Sanskrit
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