(Last Updated on : 19/11/2011)
The land tax was a major source of revenue which varied from 25 percent to 50 percent. Village Sabhas or Urs were given the responsibility to collect these taxes. Under suitable circumstances they would grant individual land holders some exemption. At times the share of tax was distributed over other holders. Village Sabhas would grant perpetual exemption from the land tax on receiving the capitalised value of the tax due. Members of the Sabha were responsible for the tax collection. In cases of default the officers of the central government as a punoishment would make them stand in water or under the burning sun.
As per inscriptions taxes were imposed on the smiths, goldsmiths, shepherds, fishermen, weavers. In market places, ghats, rest houses and city gates octroi duties were collected.
There was a tendency to increase the demands of the state towards the end of the ancient period. Villages and their assemblies would oppose in unison to unjust demands and were successful. When Kulottunga Chola I
ruled people decided that the government's share was one fifth of the dry crop and one third of the wet crop.
As per evidences in the tenth century the taxation policy showed a tendency to be oppressive. People could save themselves from tax oppression only by organising a systematic and a united disagreement. The government would succeed in realising its demand or whether people would succeed in resisting it would depend on their virtual strength.
There are evidences that indicate granting of reliefs from the government in order to enable the tenants to overcome natural calamities. The items of expenditure in administration of South India were similar to those in North India.
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