Political Concepts in Ancient India /136

116
 
BANDHANĀGĀRA--Jail.
 

 
BALI --(1) Originally the term meant only a volun-

tary tribute to gods, as we have it frequently

in the Vedic literature. (cf. RṚgveda, V. 1. 10)

(2) Later on it came to mean a tax or impost in

the Vedic period itself. The Vaiśyas, engaged

in various productive professions and trades,

were the best tax-payers and hence they were

described as 'payer of tax to others'.¹
 
A. S. Altekar SGAI, p. 262.
(3) In the Jaātaka stories we have the terms

Balisādhaka and Balipaātigaāhakas in the sense

of tax-collectors, where the word bali means

tax in a general way.
 

(4) In AS' II. 15³ Kautilya uses the term in the
ṭilya uses the term in the
sense of an additional imposition (levied in

addition to the usual land-tax, etc.).
 
A. S. Altekar SGAI, p. 263.
(5) Kaālidāsa, in Raghuvamsṁśa I. 18 uses the term

in the sense of a general tax.
 

(6) In Manu Samṁ. VIII. 80 the term, as inter-

preted by Medhaātithi, seems to be used in the

sense of a tax in the form of one-sixth of the

produce. In this sense we generally anticipate

the term Kara. But in Manu Samṁ VIII. 307

the three terms Bali, Kara and Śulka are used

side by side. Here also Medhaātithi explains Bali

as 'one-sixth of paddy etc.' (i.e. agricultural

product), Kara as 'part of other commodities

received by the King" and S' and Śulka as 'customs

duty on merchandise'.5
 
Political Concepts in Ancient India
 
1. A. S. Altekar SGAI, p. 262.
 
2. A. S. Altekar SGAI, p. 263.
 
3. balirdhänyäānyādeḥ, şaştṣaṣṭho bhaāgaḥ.
 
4.
karo dravyādānam.
 
5. śulkaṁ vanikprāpyabulkam vanikpräpyabhāgah.
 
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UNIVERSITY OF MICHIGAN