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51
inscription of V. E. 1010 from Udaipur, 59 The Talarabhavya, Selahathabhavya, Baladhipabhavya etc. were the other taxes, realised from the cultivators for the expenditure of Talar, Selahath and Baladhip respectively. The Sanderao inscription of V. E. 1221 refers to the grant made by Talaraksh Pata, Kelhan and others amounting to one dramma out of the income collected as Talarabhavya. Similar information may be gathered from the Mangrol inscription of V. E. 1202.
The taxes levied from the market were another major source of revenue. The Sarneshvar inscription of V. E. 1010 (953 A. D.) refers to the levy of such taxes. The Delawara inscription 60 of V. E. 1491 of the regin of Maharana Kumbha records the levy of the following market taxes.
(1) From Kharivata-(Salt-market)--2 Tankas (2) From Patta sutriya (cloth-market) 1 Tanka
(3) From Manahedavata-2 Tankas. This term is not clear. The word 'Heda' was used for those who conducted business of horses.
Some times, gamblers too were required to pay tax. Instead of cash, taxes were also collected in kind from the market. Thus a mention of oil being collected as tax. The Nadlai inscriptions61 of V. E. 1189 (1132 A. D ), 1200 and a few others refer to donation of certain quantity of oil to Jain temple out of tax levied. Betel leaves were sometimes taken as tax from the Tambolies (Betel-leafsellers).
A number of details concerning the tax on merchandise can be gleaned from Jain temple inscriptions. The Hatundi inscription
59. The Bhavanagar-Inscriptions pp. 67-69.
60. The Maharana Kumbha by the Author pp. 330-332. 61. Jin Vijay No. 331.
62. ibid No. 333.
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