A History of Agriculture in India v2.c74.s4: Tax on Cattle

v2.c74.s4.1

The two major objects of taxation in an ordinary village, apart from the cultivated fields, were the cattle and the orchards. The *Ain* lays down that if a man kept land otherwise liable to land-revenue (*kharaji*) under pasture, a tax of 6 *dams* per buffalo and 3 per cow or bullock should be imposed upon him. But a cultivator having up to four bullocks, two cows and one buffalo to each plough was to be exempted. Moreover, no tax was to be levied upon the *gaushalas*, or herds of cows kept for religious or charitable purposes.