The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c18.127

c18.127

The tenth century Rajor Inscription of Mathanadeva speaks of numerous dues from a village (the object of a grant), customary and not customary, fixed and not fixed, shares of all sorts of grains—the khalabhikṣâ, prasthaka, skhandhaka, mârgaṇaka. The meaning of these is not clear. The dictionaries give no help.² The fines for “ten offences” which are hereby alienated formed a distinct source of revenue. The mention of treasures and deposits shows that the mineral products and treasure-trove were state-perquisites—a fact which is corroborated by the Dharma Śâstras. A little later the inscription mentions a few additional taxes—three vimśopokas as customary in the market on every sack of agricultural produce brought for sale; two palikâs from every ghaṭakakûpaka of clarified butter and oil; two vimśopakas per measure for every shop; and fifty leaves for every chollikâ of leaves imported from outside the specified boundaries. The occurrence of the term Maṭṭadâva in this inscription and of Maṇḍapikâ or Śulkamaṇḍapikâ in others shows the existence of a regular customs-house in towns and elsewhere.³