 Revenue system in Medieval Kerala was not based on forced contribution. There were various sources of revenue that prevailed in Medieval Kerala. Land tax was unknown in the middle ages. The land belonged to the Namboodiris which was considered as a gift from Parasurama and therefore no tax could be levied on Brahmaswam. It is believed that the majority of the Brahmin janmis were exempt from certain taxes under the Hindu system. There was no standing army thus other sources of revenue was adequate for the Government. The chief sources of income were:
* Ankam - Ankam means fight. If any dispute occurred it was solved through a fight. Fight takes place between the respective professionals of the parties in dispute known as Chekors. Each party had to deposit with the ruler a certain sum in three separate purses - nattukili, vittukili and ankakili. The vittukili and ankakili went to the house of the fighters respectively. Nattukili went to the ruler. It varied according to the income of the parties. * Chunkam - It means customs. Custom duties on imports and exports both by land and sea constituted a major source of revenue. This differed with the rulers. At times it was only 2 to 3 per cent. * A powerful ruler sometimes would occupy the estates of neighbouring Rajas or Naduvalis and in token they were forced to make annual payments to him in cash or kind. * Kola was a forced contribution from towns especially during emergency. This amount varied as per circumstances. * Tappu - Desavalis, Naduvalis and rulers received fines from people for unintentional crimes. * Pila - This was a fine that was levied for intentional crimes. The amount taxed depended on the degree of the crime and individual's circumstances. * Purushantaram or fee of succession - This was a fee levied by the Rajas from Naduvalis, Desavalis(heads of commercial corporations) from the holders of lands in free gift or under conditional tenure. Generally persons holding position possessed considerable wealth and enjoyed privileges depending on the favour of the Raja also pay this fee. * Pulayattu Pennu or faithless woman was a source of double profit to the ruler. Degraded women were taken care of by the ruler. As a compensation for their maintenance their family had to offer 600 fanams or Rs 150. The ruler would dispose them off for money to the coast merchants called chettis. * Kalcha- These are presents made by all ranks of people to a Raja or Naduvali when they had to offer congratulations or. This was made on occasions of national festival like Onam and Vishu. * Dattu Kalcha - adoption fee. People who want to adopt have to obtain the permission of the king as well as to pay a fee which is a fixed proportion of the estate which is entitled to the adoptee. * Ponnarippu or gold sifting - Certain rivers wash down gold and the search for it was allowed only after paying to the king or the Naduvali. * Attaladakkam - When a man irrespective of his position died without heirs, the Raja took his property when the lands were held in free gift. This was not applicable to the Brahman families. * Atimappanam - This was a yearly payment of one or two fanams that was levied by the lord, prince or patron on every one of his vassals. * Cherikkal- the Kings possessed those things that were acquired by purchase, lapse or eschet. * Some kinds of bulls, cows, elephants and pigs belonged absolutely to the Raja like: cows with five or three dugs (aimula and mummula), cattle that killed a human being or an animal, cattle with a marked tail or born with a peculiar white spot near the corner of the eye, wild elephants caught in jungles and pigs that had fallen into wells. * Utanha and Atinha Uruhkal - Ship-wrecked vessels and vessels floated ashore. These belonged to the ruler. Plundering of ships which were meant for some other court was another custom that was followed. * Certain royal privileges from hunting expeditions such as tusks of dead elephants, hind quarter of any dog dear or other edible animal slain in hunting, the tail or the skin of all the tigers. * Talappanam - This was a sort of poll-tax that was levied on occasions from poor sections. * Precious metals nad other items which might be discovered: cardamoms, teak, jack. * Valappanam - This was a tax levied on fishermen for exercising their duty. * Changatam or protection money - Whenever a man wished to place himself under the protection of a King or a Naduvali he paid an amount to his overlord and made an assignment of particular lands as guarantee for payment. The sum was used for the maintenance of a kind of guard for his protection. When the travellers paid protection money to the ruler they would be escorted by armed Nairs. This was also called kaval changatam or guard companion. Even the adjoining chiefs of a powerful neighbour, who were not strong enough to resist attacks sometimes, placed themselves under this protection. Changatam often proved to be a good source of income to a powerful ruler. * Rakshabhogam was another type of protection money but slightly different from changatam. Here the protection was for a general cause and not limited to any exact aid. There were hardly any fixed taxes and assessments. However, the revenue system was influenced by customs and other factors. |
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