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The Indian Analyst
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South Indian Inscriptions |
EPIGRAPHIA INDICA 54. Mahish-ōshṭra-bharakasya rūpakāḥ pañcha sa-pādāḥ saha dhārmikēṇa. For a boat full of buffaloes and camels, the tax was 5¼ silver coins and there was no reduction even if they were meant for some religious cause. Bharaka seems to mean the same thing as bhṛita-vahitra. If bharaka may be taken in the sense of a load carried on the back of an animal, Nos. 54-56, 59 and 60 may not refer to a boat. The second interpretation seems to be more suitable in the case of Nos. 54-56 ; cf. No. 62. 55. Balīvard-ādānaṁ rūpaka-dvayaṁ s-ārdham rū 2½ ; dhārmikē pādaḥ ¼. The tax for a boat full of bulls was 2 silver coins ; but, if they were meant for a religious cause, the tax was only ¼ silver coin. 56. Gardabha-bharak-ādānē rūpakaḥ sa-pādaḥ rū 1¼ saha dhārmikēṇa. The tax for a boat full of asses was 1¼ silver coins and there was no reduction even if they were meant for a religious cause. Cf. Nos. 53-54 above and 61 below. 57. Atō=rdhēna pōṭṭalikā-saṁkāchitak-ādānam ; avalambakasya viṁśōpakāḥ pañcha ¼. The tax for bundles suspended from loops probably in shops was half of 1¼ silver coins and for the hanger of such loops the tax was five viṁśōpakas or ¼ silver coin. The word saṁkāchitaka is no doubt related to kāchita used in the lexicons as an adjective ; but, in No. 68 below, it has been used as a noun possibly in the sense of ‘a loop’ (kācha). The same may also be the meaning in the present case. If avalambaka refers to the carrying of bundles of goods by a person, saṁkāchitaka may refer to a mechanical means of carrying loads. 58. Pala-śatasya viṁśōpaka-dvayaṁ saha dhārmikēṇa. A bundle weighing 100 palas was taxed at two viṁśōpakas.
59. Yath-ōpari-likhita-bhāṇḍ-ādānāt dhānyasy=ārdh-ādānam. This seems to be related to No. 53 above. A boat full of paddy (or, grains in general) was taxed at half the amount prescribed for a boar full of vessels. 60. Ārdraka-lakaṭāyāḥ śulk-ātiyātrikē rūpakaḥ sa-pādaḥ saha dhārmikēṇa rū 1¼. The crossing fare for a boat full of dried ginger sticks (lakaṭā) was 1¼ silver coins and there was no reduction even if the things were meant for a religious purpose. Lakaṭā may also be the same as Hindī lakḍī. In the case ārdraka-lakaṭā would mean ‘undried fire-wood’. 61. Vaṁśa-bhṛita-vahitrasya rūpakāḥ shaṭ sa-pādāḥ saha dhārmikēṇa. The tax for a boat full of bamboos was 6¼ silver coins and there was no reduction even if the material was meant for a religious purpose. Cf. Nos. 53-54 and 56 above. 62. Skandha-vāhyaṁ dhānyaṁ śulkaṁ na pradāpayēt. There was no tax for paddy (or, grains in general) to be carried by a person on his shoulder.[1] 63. Kaṇikkā-kustumbarī-rājikā-prabhṛitīnāṁ varṇikā-grahaṇē sētikā grāhyā. Kaṇikkā is the Prakrit form of kaṇikā meaning ‘cummin seed’. Rājikā is black mustard, while kustumbarī is the coriander seed. Varṇikā is the same as Prakrit vanniā meaning ‘sample’, while sētikā[2] is the same as Prakrit seiā or seigā indicating a measure equal to two prasṛitis. The word prasṛiti means the palm of the hand stretched out and hollowed and also a handful of things regarded as equivalent to two palas in weight. It seems therefore that only two handfuls of cummin seed, black mustard and coriander seed could be taken as sample by royal officials. 64. Vivāha-yajñ-ōtsava-sīmantōnnayanēshu cha śulkaṁ na pradāpayēt. Ceremonies such as marriages were not to be taxed.[3] ___________________________________________________
[1] Cf. Nārada Smṛiti (ed. Jolly, p. 134) : skandha-vāhyaṁ cha yad-dravyaṁ na tad-yuktāṁ (sic. tach-chhulkaṁ)
pradāpayēt.
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