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118
 
Politi
is that the birth placal Cone of the Buddha is not
only rendered free from the 'additional imposi-
tion' but also given more relief by redu
cepts in Ancient India
 
is that the birth place of the Buddha is not
only rendered free from the 'additional imposi-
tion' but also
ingiven more relief by reducing the
the
land tax from 16 1/3% to 12 1/2%.
 

(11) In the face of these divergent interpretations

it will possibly be safer to presume that the

terms Kara, Bhaāga and Bali were often used

indiscriminately. That the connotation of these

names of various taxes varied from place to

place is indicated by Medhatithi also.³
ātithi also. baliprabhaṛtīni rājagrāhyakara-nāmāni deśabheda sūpamāṇa-
vakavatprasiddhāni. (Under Manu Saṁ. VIII. 307).
 
BAĀHYAKOPA--Antagonism towards the King on

the part of any one of the Rāsţramukhyas (pro-

minent personalities of the state or the country-

side), the Antapālas, the Āţavikas (forest rulers)

and the Dandṇḍopanatas (the vanquished rulers)

(AS' IX. 3).³
 
rāṣṭramukhyāntapālāṭavikadaṇḍopanatānā manyatamakopo
bāhyakopaḥ
 
BRAHMADEYAĀ--(1) A free gift of land to a

brāhmaṇa. Such a land is to be free from all

types of taxes and should be enjoyable to the

successive generations of the donee. (AŚ' III.1). brahmadeyānyadaṇḍ akarāṇyabhirupadāyakāni (AS' III. 1).

(2) A woman married according to the Brahma

form of marriage. (Manu Sam. III. 185).5
Cf. S. C. Banerji, A Glossary of Smṛti Literature, p. 83.
 
BRAHMADEYIKĀ--An enjoyer or owner of a

Brahmadeyaā (i.e. a tax-free land donated to a
brahman

brāhmaṇ
a). (AS' III. 10).
 
2. baliprabhartini rājagrāhyakara-nāmāni deśabheda sūpamāṇa-
vakavatprasiddhāni. (Under Manu Sam. VIII. 307).
 
3. rāṣṭramukhyāntapālāṭavikadaṇḍopanatānā manyatamakopo
bahyakopaḥ
 
4. brahmadeyanyadaṇḍ akarāṇyabhirupadāyakāni (AS' III. 1)
5. Cf. S. C. Banerji, A Glossary of Smrti Literature, p. 83.
 
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