The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t19.3

c11.t19.3

Something like "general property tax" has to be seen in several imposts. Like the horses and cattle taxed by mediaeval German states⁴ "animals" were counted to contribute to the Chola exchequer. The furniture, clothing, and ornaments are not enumerated in the schedule of taxes on "personalty". But "movable" property as contrasted with the real estate was assessed in the form of "fixed capital" like looms and oil-mills. Tanks also were included in the list of property-dues.