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(2) Amara gives Bali and Bhāgadheya as
synonyms of Kara. bhāgadheyah karo bali (Amara, Kṣatriya Varga).
(3) Kauṭilya mentions it as one of the ten
varieties of Rāṣṭra in AS' II. 15, where it occurs
side by side with Piṇḍakara (tax in kind received
from the countryside in a regular manner), Ṣad-
bhāga (one sixth of the land produce) and Bali
(additional levies). Here Kara seems to mean the
tributes received from feudatory Kings.
(4) Kauṭilya also keeps in mind the broader mea-
ning of Kara as a tax in general when he uses
the term to form the larger term Piṇḍakara.
(5) 'A tax in general' in the Smṛti literature. Cf. akarah s'rotriyah, (Āpastamba Dharmasutra, II. 10.26.1),
brāhamaṇebhyah karādānaṁ na kuryāt (Viṣṇu Dharma Sutra
III. 25).
(6) A nice example of the term being used in the
sense of 'a tax in general' is found in the Allaha-
bad Stone Pillar Inscription of Samudragupta,
where it is used with the word sarva (all) to
mean 'all sorts of taxes and tributes'. sarvva-kara-dānājnñakaraṇa (line 22) in ASPI of Samudra-
gupta. vide D. C. Sircar, Select Inscriptions, Vol. I, p. 165.
 
KARMAKARA--(1) A servant. He used to get a
mutually agreed salary. (AS' III. 13). Cf. karmakarasya karmasambandham āsannā vidyuḥ yatha-
sambhāṣitaṁ vetanaṁ labheta. (The neighbours should have
the knowledge of the appointment of a new servant in any of the
families of the neighbourhood. The servant should receive an
agreed salary.)
(2) It seems that the status of a Bhṛtaka,