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STATE AND ADMINISTRATION
367
Mammata.1 The description is as follows: (1) One rupee for each twenty loads carried for sale, (2) One rupee on each cart filled (whether going from or by the village), (3) One karşa per ghāt at each oil mill, (4) 13 collikas, of betel leaves by the bhattas, (5) pellaka-pellaka (?) by the gamblers (6) One ädhaka (four seers) of wheat and barley from each araghatta, i.e., well with a water wheel, (7) five palas for pedda, (8) one vinšopaka coin for each bhāra (2000 palas), (9) ten palas from each bhāra of articles such as cotton, copper, saffron, gum and so forth, and (10) One māzaka for each drona of wheat, mung, barley and such other objects as can be measured.
The chief need of temples was oil and incense. To meet the expenses of oil there are certain taxes recorded by the Jain inscription. From the Nadlāi inscription of Nadol Cāhamāna Rājpal we get the information that two palikās (measure) of oil per ghanaka were given to the temple, perhaps, for daily2 use. These gifts were called dharmadāyas or dharmayapradatti.3
From the above description an opinion can be formed that taxes of such nature also were levied to meet the expenses of the state.
There were also taxes collected from guilds of merchants and artisan classes. There were organised associations of bankers, traders and merchants as could be seen from a number of Jain inscriptions found in Rājasthāna and Western India. They were the wealthy classes of the state and paid good sums of money in the shape of taxes. The relationship between them and the state was cordial.
The occurrence of the term mandapikā such as Sulkamandapika, Vadarya-mandapika, Samipāți-mandapikā, in some Jain inscriptions and inscriptions other than the Jain and Jala-mandapika and Sthala-mandapika in the Purātana-prabandha-sangrahas shows regular custom houses in towns and elsewhere.
The chief revenue was collected in kind and in some cases in cash. Though the taxes on trade brought in money yet the circulation of money in every state was very limited. Every trade transaction was carried on for the most part by barter, but references to coins are not wanting in the Jain literature and epigraphs. The Vasudeva-hindi mentions pana and karşāpana, the two coins as means of exchange.
i See supra, p. 182. 2 Jain Lekha-sangraha, pt. 1, p. 213. 3 Ibid. * Ibid., pp. 209, 212, 233. " SJGM., II, p. 56. • Bhavanagar edition, pp. 15, 257, 268.
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