Indian Antiquary Vol 45

Author(s): Richard Carnac Temple, Devadatta Ramkrishna Bhandarkar
Publisher: Swati Publications

Page 77

APRIL, 1916] THE HISTORY OF THE NAIK KINGDOM OF MADURA
69
THE HISTORY OF THE NAIK KINGDOM OF MADURA. By V. RANGACHARI, M.A., L.T., MADRAS. (Continued from p. 56.) The Mistakes of Nelson and Srinivasa Raghava Aiyangar.-Contd.
Mr. Nelson says that, besides the land tax or rent proper, the Ryots had to pay a plough tax (êrvinei), a ferry duty on the occasion of crossing rivers, a police tax for the maintenance of security and free service to the king on the occasions of building temples or constructing and repairing public utilitarian works, and so on. It is difficult to say whether these impositions were, as Nelson says, on agriculturists alone. It is not improbable that most of them were non-agricultural, and that such of them as were agricultural were included in the 50 per cent assessment.
Professional taxes.
Regarding the other taxes it only needs to be mentioned that they can be divided into olasses, namely taxes on varicus professions and incomes, octroi duties and customs, and pearl fisheries. The professional tax was singularly elaborate and inquisitorial. It evidently reached every class of the population and every art of life. The weaver had to pay a small tax on each loom,83 the merchant had to pay a certain proportion of his profits and the keeper of a mill of his earnings; goldsmiths85 and masons, barbers and labourers of all sorts had their share. The all-pervading nature of the taxation can be realised from the fact that the washermansc had to pay something for the use of the stones on which he washed his clothes in tanks and rivers. To use the eloquent language of Nelson, 87 "every weaver's loom paid so much per annum; and every iron-smelter's furnace; every oil-mill; every retail shop; every house occupied by an artificer; and every indigo vat. Every collector of wild honey was taxed; every maker and seller of clarified butter; every owner of carriage bullocks. Even stones in the beds of rivers used by washermen to beat clothes on, paid a small tax." The contributionsss made by the merchants (seṭṭis), the weavers (kaikkolars), the shopkeepers (anigars), the oil-Vâvigars and other classes who formed the eighteen communities" were called patta lai-áyam, paṭṭalai-nûlâyam madavirati, sammadam, sekku, aṭṭai-sammalam, paraya-chchemādam, kaiyêrpu, dannayakkar-magamai, etc. The total amount of these imposts is not exactly known; but from an inscriptions of early 15th century which fixes their contributions to a temple in place of the state, we have reasons to believe that they amounted to two panams per year on each individual and two params on each loom. Mr. Krishna Sastri surmises that this amount "apparently covered all the taxes payable?" by them." Another inscription of the same year and place, however, tells us that the sthânattår (managers) of the temple remitted, after a consultation with the revenue authorities, the sum of 6 panams, which they used to take in excess from the kaikkôlars as vâial-panam, "buto1 collected, as before,
83 Madras Ep. Rep. 1908-9, p. 115; Ibid 1911, p. 83; Mys. Gazr., I, p. 584.
81 S. Ind. Insens., I, pt. I, p. 82.
85 Sometimes these were specially exempted. In the time of Sadasiva Raya the barbers throughout the Empire were relieved from the necessity to pay tax.
86 S. Ind. Insens., I., pt. I, p. 82; Mys. Gazr., I, p. 584.
87 Madura Manual; Mys. Gazr., I, 584-585; Madura Gazr., 178-81.
53 See Ep. Rep. 1911, p. 83. (Inson. 221 of 1910). For an interesting reference to the tax on oil mill in Chôla times, see Ibid, 1910, p. 74.
89 Insen. 293 of 1910. See Ep. Rep. 1911, p. 83. The inscription belongs to the reign of Bukka II. and dated S. 1326.
90 Ibid. p. 83:
91 Insen. 294 of 1910. Ibid, p. 83. 13th century A. D. (No. 300 of 1909) each shop-keeper, on each loom of the See Ep. Rep., 1910, p. 98.
An inscription of Prince Pottappiyarayar about the middle of the mentions the following assessments. Six panams for one year on kaikkolar, on each loom of the saliyar, and on each oil-monger.