Administration and Social Life under Vijayanagar c7.t2.75

c7.t2.75

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