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(7) In Manu Saṁ VIII. 308, the term Bali seems
to be used explicitly in the sense of 'one-sixth'
(of the agricultural product). baliṣaḍbhāgahāriṇam.
(8) In the Junagarh Inscription of Rudradāman
I, also, we have side by side three similar terms
viz. Bali, Śulka, and Bhāga, where according to
A. S. Altekar the meanings are extra imposition,
customs and land tax respectively. yathāvatprāptai-rbaliśulkabhāgaih.
(D. C. Sircar, Select Inscriptions, Vol. I, p. 179).
A. S. Altekar, SGAI, p. 337.
But D. C. Sircar takes the terms to mean 'tax (=Kara)',
'tolls and duties' and 'King's grain share' res-
pectively. D. C. Sircar, Select Inscriptions, Vol. I, p. 179, foot note
No. 3.
(9) According to D. C. Sircar the term Bali is
often identical with Kara. But Kauṭilya
gives both the terms Bali and Kara side by side,
in AS' II. 15.
(10) In the Rummindei Pillar Inscription of Aśoka,
we have the terms Bali and Bhāga side by
side. luṁṁini gāme ubalike kaṭe aṭhabhāgiye ca (Skt=lumbinī-
grāmaḥ udbalikaḥ kṛtaḥ aṣṭabhāgikaḥ ca). It is stated there that Aś'oka made the
village of Lumbini 'free from Bali' (udbalikaḥ)
and reduced the land-tax to only one-eighth
of the produce instead of the usual one-sixth,
(cf. āṣṭa-bhāgikaḥ). D. C. Sircar observes that
according to some scholars Bali here means. 'a
cess collected at holy places'. But it appears
to us that, as in AS' here also Bali means 'addi-
tional imposition' since the spirit of the edict