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176 EPIGRAPHIA INDICA
[VOL. XXX bharölaka-store-house. If the king's share of these articles was not delivered by the producers by the fullmoon day of Ashādha (which was, according to Kautilya, the last day of the financial year'), then to such objects the law of mortgage (grahanaka) was applied and they were subject to the payment of interest at the mortgage rate but no fine (dandaka); or, such objects were confiscated and no fine was levied.
47. Rājakiya-gañjë kalva pāla-vārikëna chaturtha-soti-hastēna mēyan muktva n=änyat-kimchit-karaniyam. The word gañja is used in the Rājatarangini (IV, 589; VII, 125-26) in the sense of 'a treasury' or 'a fund', but may be taken here to signify '& store-house' as in the lexicons. The vārika of the Kalvapāla community was apparently in charge of a store-house of wine. The word kalvapāla is no doubt the same as kalyapāla or kalyāpāla found in the lexicons in the sense of a spirit-distiller'. It is also found in the form kalpāla in Vigvarūpa's commentary on the Yājñavalkya Smriti (Vyavahāra, verse 50) and is the same as Prakrit kallala and Hindi and Gujarati kalal. Soți seems to mean a pot for measuring liquids like wine. While measuring wine in chāturthas or quarter-measures at the royal store-house with the measuring pot in hand, the vārika or officer of the Kalvapāla community was possibly not allowed to divert his attention to some other work. The word chāturtha is also found in No. 45 above and No. 70 below.
48. Nila-kuty-ādānam dumphakēna deyam rūpaka-trayam rū3. Nila-kuți may mean an indigo factory and dumphaka (cf. No. 19 above) its owner or supervisor. The dumphaka had to pay the tax of three silver coins for a nila-kuti..
49. Ikshu-vāt-ādānam rūpakāh dvātrimsat rū 32; dharmikë rūpaka-dvayam sa-pādam. The tax for a sugar-cane plantation was 32 silver coins ; but it was only 21 silver coins if the field belonged to a religious establishment. The word väļa may have indicated a particular area of land.
50. Alla-vātasy-āto=rdh-ādānam. The tax for an alla-vāta was half the amount prescribed ir No. 49 above. Alla is the Prakrit form of Sanskrit ārdraka, ginger', and alla-vāta may possibly mean 'a ginger plantation'. It should, however, be noticed that the word ardraka itself occurs in No. 60 below. The word alla in Pali means 'moist' and alla-vāta may probably indicate 'lowland'. But ikshu-vāta in No. 50 seems to suggest that alla was a produce like ikshu.
51. Yantra-kuty-ādānań rüpaka-trayan rũ 3; dharmikë rūpakah sa-pādah. Yantra-kufi may indicate an oil-mill or manufactory, for which the tax to be paid was three silver coins, although the tax was only 10 silver coins if the productions were meant for a religious cause.
52. Varsha-paryushitā vanijah prāvēšyaṁ sulk-ātiyātrikam na dāpaniyāḥ; nairgamikan deyam. Merchants staying abroad for a year were not to pay any entrance fee while returning to their native place; but they had to pay the exit tax when they went out again on business. Atiyātrika is no doubt connected with atiyātrā used in the Divyāvadāna in the sense of 'fare for crossing the boundary'. The achara may also refer to foreign merchants coming and staying in the kingdom for a year.
53. Bhānda-bhrita-vahitrasya sulk-ātiyātrikė rūpakāh dväda sa rů 12 ; dharmiks rūpakah sapādah rů 11. For a boat full of vessels probably of metal, the crossing fare was 12 silver coins ; but, if the vessels were meant for any religious purpose, the tax was only 14 silver coins. It is difficult to determine whether bhānda may here be taken in a general sense of manufactured articles or merchandise.
1 Arthasāatra, II, 7. *Cf. Rajatarangini, IV, 467.
*Cf. sātu, sauțu, sondige, etc., meaning a specific liquid measure in some early Kannada inscriptions, and acea fu in modern Kannada in the sense of a ladle '
• Ed. Cowell and Neil, p. 92, line 27.
. Cf. the rates of customs duty for ferry crossing in the Manu Smriti, VIII, 403 ff., and Yajnavalkya Snsiti, p. 274, with commentary thereon
