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is that the birth place of the Buddha is not
only rendered free from the 'additional imposi-
tion' but also given more relief by reducing 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, Bhāga and Bali were often used
indiscriminately. That the connotation of these
names of various taxes varied from place to
place is indicated by Medhātithi also. baliprabhaṛtīni rājagrāhyakara-nāmāni deśabheda sūpamāṇa-
vakavatprasiddhāni. (Under Manu Saṁ. VIII. 307).
 
BĀHYAKOPA--Antagonism towards the King on
the part of any one of the Rāsṭramukhyas (pro-
minent personalities of the state or the country-
side), the Antapālas, the Āṭavikas (forest rulers)
and the Daṇḍopanatas (the vanquished rulers)
(AS' IX. 3). rāṣṭramukhyāntapālāṭavikadaṇḍopanatānā manyatamakopo
bāhyakopaḥ
 
BRAHMADEYĀ--(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 Saṁ. III. 185). Cf. S. C. Banerji, A Glossary of Smṛti Literature, p. 83.
 
BRAHMADEYIKĀ--An enjoyer or owner of a
Brahmadeyā (i.e. a tax-free land donated to a
brāhmaṇa). (AŚ' III. 10).