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of V. E. 973 (926 A. D.)63 refers to the levy of the taxes on oil, betel leaves and on other merchandise. Rates too have been mentioned, which were as under :
(1) Rupee one for each twenty loads carried for sale. (2) Rupee one for each cart-load, brought into the village or
taken out from it. (3) One Karsh per “Ghar” (pitcher) at oil-mills. (4) For betel-leaves (perhaps for 100 bunches) 13 Chollikas
(or Bundle). (5) One Adhaka (a specific quantity) of wheat and barley from
each Arghata (well). It indicates the levy from irrigated land. This is different from the similar tax referred to at no. 9 below.
(6) Five Palas from a Pedd (a measurement) (7) One Vimshopaka coin for each ‘Bhara'. (8) Ten Palas from each Bhara of costly material such as
cotton, copper, saffron, gum and other such articles. (9) One ‘Man' (measure) for each 'Drona' of wheat, bareley,
Moong, salt and other such objects which can be measured in terms of "Drona".
(10) The gamblers were required to pay some fixed amount
known as 'Pellaka-Pellaka'.
The Mangrol inscription of V. E. 1202 also contains similar information.
Another important tax was the one levied on incoming and out going merchandise. The Banrajas, a tribe of professional carriers, were the chief payers of such taxes, as is clear, for example, from the Nadlai inscription 64 of V. E. 1202. which report that the local
63. ibid No. 3 (EI Vol. X pp. 10-17) 64. ibid.
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