Vedic Index of Names and Subjects v2.c4.s5.214

v2.c4.s5.214

¹⁸ See Bali, and cf. Rv. i. 65, 4; Av. iv. 22, 7; Aitareya Brāhmaṇa, vii. 29; viii. 12. 17; Kauṣītaki Brāhmaṇa, iv. 12; Śatapatha Brāhmaṇa, i. 8, 2, 17; iv. 2, 1, 3. 17; v. 3, 3, 12; 4, 2, 3; x. 6, 2, 1; xiii. 2, 9, 6. 8, etc.; Weber, *Indische Studien*, 18, 93, n.; Ludwig, *Translation of the Rigveda*, 3, 246; Pischel and Geldner, *Vedische Studien*, i, xvi; Winternitz, *Geschichte der indischen Litteratur*, i, 173, 174; Keith, *Aitareya Āraṇyaka*, 161. It is to this form of taxation that the share of village (grāme), horses (aśveṣu), and kine (goṣu) of Av. iv. 22, 2, is to be referred. It is significant that the village and cattle are put on the same footing, as tending to refute the argument that the king was supreme landowner. See n. 31 below. For the rate of taxation, which later was one-sixth, cf. Hopkins, *Journal of the American Oriental Society*, 13, 85, 86; *India, Old and New*, 238 et seq.; 333; Mrs. Rhys Davids, *Journal of the Royal Asiatic Society*, 1901, 860.