Administration and Social Life under Vijayanagar c7.t2.7

c7.t2.7

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