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The Indian Analyst
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South Indian Inscriptions |
ADMINISTRATION for the salary of the Pattakila and the apprehension of criminals (dussadhyas).1 Octroi and excise duties were another good source of income.2 They were collected by the officers called Sanlkikas.3 The Ghattapati and Tarapati, mentioned in the Kahla plates, looked after the ghats and ferries, and collected a small cess levied for their use.4 There were various other taxes. The Anjaneri plates of Bhogasakti mention the tax levied on shops in market-places.5 Another tax called kovera, imposed on written documents (karanas), may have been a fee for registration. Each cart of a caravan had to pay a certain octroi duty while entering and leaving a village or a town.6 There was also a sales tax levied in money or kind on the articles sold in the market-places. The Bilhari inscription mentions that for every elephant sold in the market in a particular town, a tax of four pauras, and for every horse, that of two pauras were required to be paid. A small tax was also levied on the sale of other commodities, such as salt, oil, betel-nuts, black pepper, ginger, bundles of grass, vegetables and egg-plants.7 Some of these taxes were paid in kind. In some cases these taxes were assigned to temples for their maintenance. Other- wise they were collected for the State.
Judicial DepartmentâThere are very few references to Judicial Officers in inscrip- tions. Perhaps Dandika who is mentioned in the Kalachhala plate8 separately from Dandapasika was a Magistrate. Dandanayaka, however, was probably a military officer.9 Religious DepartmentâThis department is not mentioned in any early record edited here, Later, it seems to have attained a greater importance. Its head, the Mahadharma- dhikaranika or Mahapurohita, is invariably mentioned among the officers to whom the royal order about a land-grant was to be communicated.10 In one record heis called Dharma- karamadhikarin, i.e., the Officer in charge of religious works.11 The Mahadanika mentioned in the Kahla plates12 probably belonged to this very department and arranged for the mahadanas (great gifts) when the king desired to make them. The scribe who recorded the royal order about a grant was called Dharamlekhin.13 He was also known as Dasamulin.14
Military and Police DepartmentsâThe army was traditionally divided into four
membersâchariots, elephants, horses and foot-soldiers.15 Each of these must have been
under a head, but it is significant that the Kalachhala, plate, which is the earliest record
referring to them, mentions only the heads of the elephant-force, cavalry and infantry
(hasty-asva-jana-vyaprita).16 Chariots had perhaps lost their importance. The elephant
force was an important constituent of the army. The strength of the latter was generally
1No. 63,1.29.
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