________________
176
Dvyāśrayakāvya
Taxes: In the reign of Caulukyas, there was no tax on sages (XVI.4). But Graharipu charged tax even from sages. The subject was very happy while paying taxes to a king (VII.21) so it appears the tax was not a burden on public.
The main source of the income is the harvest. This tax was charged in the form of grain (III.18). Grāharipu is mentioned to be taking tax in the from of 'yavas' (II.65).
The other source of income is the taxation over subsidiary kings. These kings paid the tax in the form of gold to their supreme (VI.20). Some of the kings sent the tax in the form of the minerals of their area (VI.22).
In villages, one had to pay the tax at tax-booths on the roadside. The tax is referred to on honey and pepper also. The taxation officer is called 'Saulkika'. The tax charged from villagers appears to be in the form of commodity and not in the from of coins (XVII.55).
Another source of income was the forfeiture of the property of an issueless man. But Kumārapāla banished this source despite of the risk of his income (XX.85).
Army and Warfare
The army was divided in four divisions.
1. Pedestrians: They are called Patti (V.12).
2. Elephants: This force is called 'Hästika' (1.62) or Dvipabala (1.197) or Dantikulāni i.e. the group of the elephants (1.200). They were decorated with gold as they moved in the battle-field (II. 107). A housing called śārī was put on them (II 87). Faces of the elephants were covered with the cloth having the hair of a Meşa or a bear. (IV.58).
3. Horses: Their group are called 'Aśvīyani' (1.200). They are mentioned as an important part of the army (1.56; IV.39; VIII.70).
Jain Education International
For Private & Personal Use Only
www.jainelibrary.org
