Indian Antiquary Vol 50

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

Page 212

202
THE INDIAN ANTIQUARY
(JUN, 1021
. . settlement to be made . *.* agree . (agreement) to this effect has been made * we are agreeable * * the cultivation of the District Give such an assurance * * * from the Huzur.67 It is a pity that time has not left this document intact, and the rotten and torn, borders
of the paper, with the indistinct letters, have made it impossible Annaji's personal for Mr. Rajwade to decipher all the words. Many gaps have yet supervision.
to be filled up mainly by conjecture. But it appears from what has been read, that the estimate of these village officers was not accepted without a proper examination. Annāji Datto himself revised their work. In every district, he visited at least one village of each description, estimated its yield and then compared his own figure with the figure submitted by the village worthies. It was the interest of these villagers not to overestimate the possible revenue, consequently the king alone was the only losing party if any error in these estimates, remained undetected
It is to be noted that this circular letter was issued in 1878, only two years before Shivaji's This settlement
death. It is therefore clear that this survey settlement could not
au made late in Shivaji's have been finished in his life time and hod in all probability comreign.
menced late in his reign. Before discussing the principles of the assessment made on this occasion, we should try to find out what taxes, cesses and extra duties (or abwabs) an ordinary peasant was expected to pay in the earlier days of Shivaji and before his time. We have, however, no ready-made list of these taxes and conges like the one enumerating
the cesses and duties of the Peshwa period that Elphinstone gives Taxoe enumerated.
us. We can, however, frame a fairly complete list, for the Pre-peshwa period also, from the Sanad or grant deeds published in Mr. V. K. Rajwade's Marathyancha Itiha sanchi Sadhanen, Mawji and Parasnis's Sanads and Letters and the transactions of the Bharat Itihas Sanshodhak Mandal. No less than fifty taxes and abuab, and cesses have been mentioned in these papers. They were
1. Beth Begāri—(Forced labour). 2. Farmaysi-A tax first levied by the Moghul officers. It was generally levied
for purchasing local products ordered by the Emperor. 3. Belekați- perhaps an abwab levied on the stone workers. 4. Paypobi-cannot be positively identified probably a tax paid in kind by the
shoe makers. The shoe makers claimed the special right of paying their
dues in kind.68 5. Mejbāni-literally dinner tax. 6. Mohimpați-Expedition cess—a similar tax is mentioned by Kautilya. 7. Kharchpați. 8. Telpaţi-Oil cons--perhaps levied for illumination on festive occasions. 9. Tup-A tax in kind levied perhaps from manufacturers of ghee. 10. Faski-A toll levied on green vegetable sellers. 11. Sādilvår. 12. Tuţpati. 13. ID Subrät Jervis thinks this was a tax in kind paid by oilmen for illumination
on the occasion of Id. 14. Ranbheri. 16. U-A cose levied on transport camels. 16. Ambe-A tax levied on the produce of mango trees.
17. Kārujāti. 67 V. K. Rajwado: M.1.8., Vol. XV, PP. 368-370.
68 Ibid., Vol. XX, p. 12.