Administrative System of the Marathas c23.s13.45

c23.s13.45

These instances could be multiplied; even such minor imposts as *Shingshingoti* and *Jhadjhadora* can be traced to Kautilya, Manu, Vishnu, and other law-makers. House-tax is mentioned in the *Shukraniti*. Lewis Rice informs us that in the sixteenth century, "under Vijayanagar, the marriage tax was abolished causing much rejoicing among all classes."³⁹ Marriage tax or *Lagnapatti* therefore must have been in existence in the Vijayanagar dominions before its abolition in the sixteenth century. Even Jangampatti, a tax whose very name implied its recent origin (for the Jangamas or Shaiva Lingayets were first organised as a sect towards the close of the 11th century A.D.; the tax therefore must have been levied some time later) was a pre-Shivaji impost. From epigraphic evidence Rice concludes that Jangampatti or a tax on the Jangamas existed in 1505 under the Vijayanagar rule.⁴⁰ Octroi duties, such as the Marathas exacted on each load of grain or salt or merchandise carried by men or transport cattle had also been long customary in India. Such imposts are mentioned in the Munoli Panchalinga Deva inscription of Danda-Nayaka Purushottama as well as in the Pehava inscription.⁴¹