Mughal Administration c9.s8: § 9. Abwabs abolished by Aurangzib.

Mughal Administration c9.s8

Language: English

§ 9. Abwabs abolished by Aurangzib.

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Aurangzib abolished the following *abwabs* :—

[The lawful tax, confined to certain articles only and not leviable when the price of the commodity was below the *nisab* or Quranic minimum (Rs. 52-8), was 5. p. c. of the sale price in the case of Hindu dealers, and 2½ p. c. for Muslims. *Mirat*, i. 258.]

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1. Fish &c. caught and brought by fishermen for sale.

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2. Kitchen vegetables, brought by peasants from their fields for sale.

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3. Cow-dung cakes (used as fuel.).

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4. Milk and curd.
5. Leaves of the *Dhāk* (*Butea frondosa*,—Bengali *Palāsh*) and *Pālā* (*Jharberi* or *Zizyphus*) trees and the bark of the Babul (gum plant, *acacia*) &c., brought from the jungles for sale.
6. Grass, brambles, and fuel-wood brought from the jungles.
7. Oil. [We learn that in Saraspur in Gujrat the officials exacted Rs. 30 annually from each carrier of drums (*kupahs*) of oil. *Mirat*, i. 261.]
8. Earthen pots and dishes, made in the villages and towns for sale.
9. Tobacco. [This excise duty was abolished in 1666 in consequence of a soldier killing his wife when her cart was searched by the tax-collector for concealed tobacco. *Storia do Mogor*, ii. 175 and *History of Aurangzib*, iii. Ch. 28 § 1. Aurangzib’s farman of 1673 definitely instructs his officers, “Do not trouble the people by searching their dolis, bullock-carts, and other things.” *Mirat* i. 287 adds the explanation, “The dolis, bullock-carts, and camel-litters ridden by women and children used to be searched, and bags, boxes and bundles opened, for taking the tax on tobacco and other things.”]
10. A State monopoly of purchase was now ordered to be discontinued: “Formerly the officials used to buy up for the State factory of perfumery all the roses available, and their sale to the public was prohibited. But at the suggestion of Qutbuddin Khan a farman was issued allowing gardeners to sell their flowers wherever they liked." [Mirat, i. 262.]

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B. *Fee on the sale of property.*

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11. On the sale or mortgage of land.

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12. On the sale of houses (*haveli*), qanungoes and piadas used to take 2½ p. c. from the vendor. [M. i. 260.]

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13. "In the village of Dholqa when a poor man wishes to pull his house down and sell the materials, the kotwal takes three tankas for every thousand bricks that are sold for one Rupee." [M. i. 262.]

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14. In addition to No. 12 above, when a house was sold, Government exacted a valuation fee (*muqimi*) from the vendor. [Mirat, i. 287, Z. and D.]

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15. On the sale of slaves.

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C. *Fees or commissions of the State and perquisites of officials :—*

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As Shihabuddin Talish complained in 1666, "From the first occupation of India and its ports by the Muslims to the end of Shah Jahan's reign, it was a rule and practice to exact *hāsil* (duty) from every trader—from the rose-vendor to the clay-seller, from the weaver of fine linen to that of coarse cloth."

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16. *Rāhdāri* or remuneration of road patrols.

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[Abolished by Aurangzib in 1659. The hardships and abuses connected with this tax are fully described in my *History of Aurangzib*, iii. Ch. 28 § 1 and *Studies in Aur. Reign*, Ch. xi. In the Crown-lands alone this tax used to yield 25 lakhs of Rupees a year, at the time of its abolition.]

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17. Ground-rent for stalls in bazars (*tah-i-bāzāri.*) Vegetable-sellers and dealers in similar articles squated down in the bazar, and had to pay a rent for the space at the bottom (*tah*) of the market-place which they occupied. A very ancient tax, abolished also by Firuz Shah (1375.)

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18 & 19. In decreeing suits for the repayment of loans and in returning to the owners stolen property which had been recovered, the magistrates used to take one-fourth of the value of the loan or property, for the State. Aurangzib abolished this fee, as well as the payment of the fines and thanks-offerings (*sharāi jurmāna wa shukrāna*) [by litigants] which had the sanction of ancient usage and Muslim judicial practice.

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20. *Shash dāmi* (a fee of three-twentieth of a Rupee.) ?

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21. A tax on every iron cauldron in which molasses are boiled. [Mirāt adds, "But the duty on sugar boiling is to be levied as laid down by law."]

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22. Ferry tax collected on rivers that have dried up [and can be crossed on foot.]

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23. A tax called boatmen’s wages (*mallāhi*), taken on behalf of Government, from traders and travellers in crossing ferries, must not exceed the actual wages of the boatmen or the estimate [of it] made by Government.

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24. Tax on stone or iron weights, levied at the time of officially stamping these weights.

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25. Fee for the census of arms (*dast-yār*), houses and their inhabitants, which was taken from the Hindus, but from which the Muhammadans were exempt. We know that it was the *kotwāl’s* duty to prepare such lists for the cities, but it was clearly illegal to tax the people for this operation. [The text looks like *dastār-shumāri*, or tax per turban, which suggests the tax on every *pāgri* abolished by Akbar. *Ain*, ii. 67.]

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26. The customary perquisite on confirmation of grant (*muqarrari*) taken from men in the enjoyment of rent-free land (*madad-i-mā‘sh.*)

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27. The exaction of presents in kind from such men at the time of marking out their plots of land (*chak bandi.*)

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28. Tax for grazing bullocks taken from the *banjāras* (wandering grain-sellers) and other people. *Mirāt*, i. 260, explains it thus, "The collectors take one *tanka* under the name of *gāu-charāi* every time that bullocks of carts and pack-oxen are brought into the city and fed on purchased grass and stalks of millets (*karbi*)." The same authority refers (p. 263) to another practice,—"In the city of Patan, the officials by violence exact four *Murādi tankas* every year per head of sheep, eight annas per cow and one Rupee per buffalo, even though they may not be grazing at large (*sāima*) and their price is below the *nisāb* (the canonical minimum value for taxation)."

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29. Tax for hiring out carts, camels, and messengers.

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30. When the class of men called *Dhawāia*, who live by hiring out their carts, buy oxen in Burhanpur or any other place, paying the tax on purchase there, and bring them to Ahmadabad, they have to pay that tax again here, and if they do not pay it of their own motion, they are declared offenders (for attempted evasion of the tax) and fined.

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31. Perquisite levied on the weighing balances (*dandi*) from *chungi* (octroi collection stations) and other places; called the *dārogha’s* fee for *tarāzu-kashi*, and in some places *dhāran* and *dandi-dāri*. [*Mirāt*. But Z. and D. have simply *dāroghagāna wa rasum-i-kotwāli*.]

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32. Perquisites on special occasions—e.g., once a year (*sāliānah*), once a season (*fasalānāh*), once a month (*māhānāh*), on Fridays (*jumagi*), daily (*roziānah*), in winter (*zamstāni*), on the two Ids (idi.) [The text is obscure ; the Muslims seem to have been exempt from these from the very beginning.]

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33. Price of paper [used in official accounts and in the receipts granted to the peasants.]

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34. Presents (*peshkash*) taken by newly arrived officials from the grain-dealers and other [trades-] people, in some places from the banjaras. Mirat, i. 261, adds, "Faujdars and kroris take from the men of the parganahs on the banks of the Sabarmati and Watrak rivers, by force what they call *kachari*, amounting to Rs. 10 to 15." And again, "If a resident of Ahmadabad wants to cut a tree in his ancestral house that is doing harm to his building the officials of the place will not allow him to cut it down or even any branch of it, unless he pays them something." (*Ibid* 260.)

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35. Leave-taking fee (*rukhsatanah*),—exacted by royal messengers from the persons addressed, after carrying letters to them from the imperial camp.

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36. The sentries at the gates of forts must not take anything from the people passing through them. Mirat, 262, explains it thus,—"The guards at the gates of the city of Ahmadabad and its suburbs (*puras*) prevent carts, pack-oxen, and men carrying loads on their heads from entering or leaving till they have paid some gratification."

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37. "When a poor man or peasant brings any kind of animal to Ahmadabad or its *puras* for sale, exactions are made from them twice,—first as the import duty (*āmdani*) and secondly as the royal commission on the sale-price. If they cannot sell it but wish to return with it, the officials exact an export duty (*raftani*)"! [*M. i.* 262.]

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38. "When carts loaded with grain or other things leave [the city], the officials take Rs. 2 per cart at the police office (*chabutra*) under the name of *chhati*." [*M.* 263.]

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39. In Patan, on every cart of banana or sugarcane they charge four or five Rupees, and also take 4 per cent of the mangoes bananas or sugar-cane. [*Mirat*, 263. Text reads *chahār sad*, which I have emended as *sad chahār*.]

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40. From every waggon of grass or millet-stalk in several places they take one bundle, and in the case of fire-wood five seers. And when loads of these are carried on men's heads, they take four *badams* from each. [*Mirat*, 260. *Karbi*—the stalk of millets, &c., used in feeding cattle. *Badam* or almond was used in Gujrat as a sort of counter, like *cowries* in North India; 100 *badams* make one anna. (K. M. Jhaveri.)]

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41. *Chungi-gosht* (or *chauki-gosht*?) A share of meat taken by the police, [*Mirāt* 287 adds “at the kotwāl’s chabutra.”]

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42. Governors must not billet themselves on private houses, mosques, or shops, without the consent of their owners. [Also forbidden by Akbar and Jahangir; Elliot, vi. 503.]

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43 and 44. Fee on a low-caste Hindu marrying a Hindu widow (*dharicha*) and having a child by her. [I am inclined to think that there was no taxation of the birth of children in general, though some extortionate zamindars are even now known to practise it.]

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45. Making good the losses in transit of fruits and things ordered by the Emperor from the provinces. The people were taxed for it! [*M.* 287.]

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D. *License-tax on trades and professions* :—

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A poll-tax called *muhtarfa* (Wilson, 350) was levied by the officials everywhere upon every class of artificers. It was repeatedly condemned by Aurangzib. [*M.* 260.]

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46. Slaughter-fee, at the time of slaughtering cows, goats, &c. *Mirat* 261 adds,—“The officials first of all collect the duty on the purchase of oxen, buffaloes &c.; then at the time of slaughtering them they take an additional Rs. 1½ per head of cow or buffalo... Hence, meat is very dear in the province of Gujrat." Aurangzib (in 1665) strictly ordered,—"When a cow or buffalo is sold for the maulud ceremony or a feast &c., the duty on the purchase is, according to a former order, collected at the kotwal's chabutra at the rate of 5 p. c. from the Hindu and 2½ p. c. from the Muslim vendors; but do not give them any other trouble." [Mirat, i. 262.]

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47. From footmen (piadas), for the rods [danda, which they carry as badges? Or, for dhanda=profession?]

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48 and 49. From cotton-dressers and sugar-cane-pressers, when they came to a new place to start business there, the officials used to exact Rs. 1½ before allowing them to set up their trade. [Mirat, 260.]

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50. Fee for learning a craft. "If a man wishes to learn any branch of the weaver's or embroiderer's art, he has to pay the local officers something under the name of 'craft learning fee' on the completion of his training." [Mirat, 260.]

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51. From thatchers (of roofs) and watchmen.

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52. Tax levied at the time of printing cloth. [Mirat, 287, adds "and the hands of Kallāls or brewers of wine."]

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53. Headman's fee (muqaddami) on the hire of camels.

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54. Commission of the headman (*dastur-i-mehtarāi*) in the vegetable market &c. [Wilson, 338.]

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55. From mummers, who use to put on disguises and go to houses where marriages are being celebrated, to entertain the people,—take away everything received by them. [Aurangzib forbade this kind of entertainment in Kashmir in his latter years.]

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56. From brokers, escheat to the State the brokerage of the Government brokers. [? Obscure text ; doubtful translation.]

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57. Tax on matchlocks [? or from gunsmiths. D. only source.]

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E.—Forced subscriptions, gifts, and service:—

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58. Forced labour (*begār.*) “In the city and villages of the province of Gujrat, on account of forced labour [exacted by the officials] the artisans are put to great distress.” [Mirat, 260, farmān of 1665.]

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59. Forced labour and [compulsory contribution for] lamps on the *Id* festival.

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60. Contribution exacted for lighting lamps in the nights of *shab-i-barāt*, *diwāli*, and *āshura* (the first ten days of the month of Shawwāl), &c.

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61. *Bhet baqra.* Presents, including a goat, offered by the people to the governor or zamindar on his visit to a place, the price of which is raised by compulsory subscription from the peasantry collected by the local officials or the landlord’s agents.

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This *abwab* lingered in Bengal till late in the 19th century. [D. Z. and *Mirat* 287 read *bhet banjāra*.]

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In 1682 Aurangzib had to issue another *farmān* [*Mirat*, 304] forbidding the following *abwābs*,—*malba*, *bhet*, *bālādasti*, *tahsildāri*, *sādir* and *wārid*,—which are explained below.

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*Malba*—Village expenses met by public assessment. Its principal items in the N. W. Provinces are—feeding the members of the community when absent on public duty, or those of other villages on a visit, feeding religious mendicants, payments to subordinate police and revenue officers, remuneration to individuals for losses incurred in supplying cattle and carts for public service, fines imposed for plundered property when traced within the boundary of a village, presents to dancers singers jugglers and the like for amusing the inhabitants, expenses of religious worship and occasional festivals, expenses of Panchayets assembled on the business of the village, funeral expenses of a headman or any respectable member, &c. The total often reached 12 p. c. of the land revenue. [Wilson, 324.]