The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t18: 2. South Indian Revenues (c 900—1300)
The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t18
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2. South Indian Revenues (c 900—1300)
c11.t18.1
But let us examine the imperialism of Hindu *sârva-bhaumas* (*Weltherrschern*) on the basis of their own charters, decrees and promulgations (*śâsanas*) that have been rendered accessible by the archeological investigations of recent years. The statesmen of the Chola Empire (900—1300) would appear to have been at their wits' end in devising new forms of revenue. No complete list of all the heads of government income is available for this south Indian (Madras and Mysore) state. But several Tamil inscriptions⁵ describe the immunities from dues to the government enjoyed by certain villages through the grant of royal charters. From the schedule of these "privileges" we can automatically see a great part of the other side of the shield, viz. the normal contributions to the imperial treasury for which each village was ordinarily liable. Not all the items are, however, fully intelligible.
c11.t18.2
⁵ *South Ind. Insc.*, Vol. II, pt. i, no. 22; Vide H. Krishna Shastri's "Fiscal Administration under Early Cholas" in the *R. G. Bhandarkar Commemorative Essays* (Poona, 1917).
c11.t18.3
The available list indicates only the revenue from villages or villageunions. But it is questionable if we are justified in treating it exclusively as what should technically be a branch of "local finance". The village through its panchâyat was indeed responsible as a unit for the realization of all public income within its area.¹ But the heads of income do not seem to have been classified and specifically ear-marked as local and national. We need not, besides, attempt here a classification of the Chola revenues according to one or other of the accepted taxonomies. They can easily be brought down to the tripartite division into taxes, fees, and prices.²
c11.t18.4
¹ Aiyangar, pp. 161, 163, 164.
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² Plehn's *Intro. to Pub. Fin.*, pp. 76—79, 92—100; Seligman's *Essays in Taxation*, pp. 430, 431.