2023-02-16 11:12:04 by ambuda-bot
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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. Rgveda, 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
(3) In the Jataka stories we have the terms
Balisādhaka and Balipatigahakas 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
sense of an additional imposition (levied in
addition to the usual land-tax, etc.).
(5) Kalidāsa, in Raghuvamsa I. 18 uses the term
in the sense of a general tax.
(6) In Manu Sam. VIII. 80 the term, as inter-
preted by Medhatithi, 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 Sam VIII. 307
the three terms Bali, Kara and Śulka are used
side by side. Here also Medhatithi explains Bali
as 'one-sixth of paddy etc.' (i.e. agricultural
product), Kara as 'part of other commodities
received by the King" and Sulka 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. balirdhänyädeḥ, şaştho bhagaḥ.
4. karo dravyādānam.
5. bulkam vanikpräpyabhāgah.
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Original from
UNIVERSITY OF MICHIGAN
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. Rgveda, 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
(3) In the Jataka stories we have the terms
Balisādhaka and Balipatigahakas 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
sense of an additional imposition (levied in
addition to the usual land-tax, etc.).
(5) Kalidāsa, in Raghuvamsa I. 18 uses the term
in the sense of a general tax.
(6) In Manu Sam. VIII. 80 the term, as inter-
preted by Medhatithi, 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 Sam VIII. 307
the three terms Bali, Kara and Śulka are used
side by side. Here also Medhatithi explains Bali
as 'one-sixth of paddy etc.' (i.e. agricultural
product), Kara as 'part of other commodities
received by the King" and Sulka 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. balirdhänyädeḥ, şaştho bhagaḥ.
4. karo dravyādānam.
5. bulkam vanikpräpyabhāgah.
Digitized by
Original from
UNIVERSITY OF MICHIGAN