Administrative System of the Marathas c23.s13.29

c23.s13.29

3. Another minor tax we come across in Shivaji and pre-Shivaji state papers is *Mohimpatti* which literally means an expedition cess ²⁷ and we find a similar tax mentioned by Kautilya in relation to the duties of Revenue Collectors and spies. "As regards foreign merchandise of superior or inferior quality arriving thither by land or water, they shall ascertain the amount of toll, road-cess, conveyance-cess, military cess, etc.²⁸ But whether these two taxes were analogous in character it is hard to ascertain now.