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Glossary
 
(7) In Manu Sam VIII. 308, the term Bali seems
to be used explicitly in the sense of 'one-sixth'
(of the agricultural product).*
 
(8) In the Junagarh Inscription of Rudradāman
I, also, we have side by side three similar terms
viz. Bali, Sulka, and Bhaga,' where according to
A. S. Altekar the meanings are extra imposition,
customs and land tax respectively. But D. C.
Sircar takes the terms to mean 'tax (=Kara)',
'tolls and duties' and 'King's grain share' res-
pectively.
 
117
 
(9) According to D. C. Sircar the term Bali is
often identical with Kara. But Kautilya
gives both the terms Bali and Kara side by side,
in AS' II. 15.
 
(10) In the Rummindei Pillar Inscription of Asoka,
we have the terms Bali and Bhaga side by
side. It is stated there that As'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. aşta-bhagikaḥ). 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
 
6. baliṣaḍbhāgahāriņam.
 
7. yathāvatprāptai-rbaliśulkabhāgaih.
 
(D. C. Sircar, Select Inscriptions, Vol. I, p. 179).
 
8. A. S. Altekar, SGAI, p. 337.
 
9. D. C. Sircar, Select Inscriptions, Vol. I, p. 179, foot note
No. 3.
 
1. lummini game ubalike kate athabhagiye ca (Skt-lumbini-
grāmaḥ udbalikaḥ kṛtaḥ aṣṭabhāgikaḥ ca)
 
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UNIVERSITY OF MICHIGAN