Different Types of Taxes and Tolls during the Kakatiya Period
1163–1323 CE During the Kakatiya period names of different types of taxes are mentioned in the inscriptions, which can be divided into four types.
Taxes and Tolls of the Kakatiya Period
| S.No. | Name of the Tax | Collected from Item or Occupation | Rate | Details / Sources |
|---|---|---|---|---|
| 1 | Pannu, Pangamu, Kanika, Darshanamu, Siddayam (collected in cash) | Land related | -- | Collected on all types of lands. Warangal district Matedu inscription 1310 A.D. (IAP Wg. No. 86) |
| 2 | Ari, sankamu, Pannu, Kanika, Puttimanika, Netamaggaluvaru, Nuncganugaluvaru | Taxes on industries | Production and Sale, right of God's share | Rudramadevi period Durgi inscription A.D. 1269. S.I.I. Vol X No. 422. |
| 3 | Srimangali, Netavaru, Gollavaru | Professional tax, per weaver and per house. | 1 chinnam | PVP Shastry. Telugu p214 |
| 4 | Kummari, ayyagandru, Karanalu, Soldiers | Per house, Per head, per head, Per head. | 1 Chinam, 2 chinnams, 1 chinnam, 1 addaga | - |
| 5 | Addagattu or Angadi sunkam, Madiga sunkam, Kolaga sunkam on oil | Trade related tax, collected on shops | - | Levied on Oil. |
| 6 | Mudar | Tax on salt bags | -- | - |
| 7 | Ellari (House) | House tax | 2 rukas | A.D. 1314 Prataparudra II. S.I.I. Vol. IV No. 311 |
| 8 | Wealth Tax (Pullari) | On cattle: 50 Cows | 25 rukas Yearly 2 gadyas 5 rukas | S.I.I. Vol. IV No. 329 |
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Tax Collection Officers and Market Regulations
P.V Parabrahma Sastry has mentioned that the Kakatiya rulers appointed special officers, government servants and market officers, for the collection of the taxes and tolls. These officers were appointed in the markets where the sale and purchase of goods were taken place. Of them Sunkamanyagadu, Teerpari, Kolagadu and Karanam are important officials. The first officer purchased the right to collect the tax from the markets or shops (Angadi, or Penta or Adda), the government's share of such collected tax, was immediately remitted to the Karanam. The karanam, prepared systematically, and collected the tax dues from the traders credited to the government treasury. The Teerpari, made the assessment of exact value of the goods, sold and purchased in the markets and the tax they are supposed to pay on the transactions. Measurement of goods sold and purchased in the market is the job of the Kolagadu. His job was to measure the items without any fraud. Among the above four, Karanam and Teerpari were the govemment employees, Sunkamanyagadu and Kolagadu were the private employees. This information is found in the Tripuranthakam inscription of A.D.1296 (S.I.I. Volume X No.480). Some inscriptions mention that along with the king, the market officers also made donation of their share to the local temples. In the inscriptions of the Kakatiya period mention some taxes like, Burra sunkam, Madiga sunkam, Pelli pannu(marriage tax), Gandi sunkam(on the pulley well), Puttuperu sunkam(tax on the occasion of naming ceremony), Revu sunkam(port tax), Alamu(tax on vegetables), Antharayam(tax on Arecanut gardens), Kilaramu(tax on sheep hoard) etc.
Trade Permission and Market Samayas
The inscriptions inform us that trade and commerce was carried on with the prior permission of the government. For example A.D.1282 Tripuranthakam inscription (S.S.I. VoL. IX, No 473, PVP Shastry Telugu p226) Nanadeshi Pekkandru Samaya, submitted a request to the local officer (Sthanapati) for trading permission. The Ganapatideva's Warangal fort inscription mentions different trades of the Samayas, selling and purchasing of goods and the markets. These are explained by PVP Shastry (PVP Sastry, p228).
Angadi / Santha / Penta and Their Samayas
| S.No. | Name of the Angadi / Santha / Penta | Samaya | Sold items / goods |
|---|---|---|---|
| 1 | Cheeremareya | Swadeshi-Paradeshi | All types of clothes |
| 2 | Pokamathiya | Swadeshi-Paradeshi | Arecanuts |
| 3 | Sugandh Dravyalu (Spices) | Ubhaya nanadeshi | Sandal wood, camphor, Kasturi, and other spice items |
| 4 | Ratnalu, Dantam (Jewel and Ivory) | Ubhaya nanadeshi | Pearls, Bangles and Beads |
| 5 | Noolu malega | Ubhaya nanadeshi | Cotton & wool |
| 6 | Uppu penta | Swadeshi-Paradeshi | Salt |
| 7 | Aakupenta | Saasirbaru | Betel leaves |
| 8 | Metal implements | Tagaramvaru | Tin, Copper, Lead and other metals |
| 9 | Noovula penta | Swadeshi-Paradeshi | Sesamum, Wheat, Pulses, Millets Oils and grains. |
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Trade and commerce though was concentrated in the hands of the Vaisyas, People of other castes were also found in this. Rachasettis reference is found in the inscriptions. The Salevaru (weavers), Perikalu (goods trasnporters on bulls), Kummarlu (Potters), Vadrangulu (carpenters) provided their services to the Vaisyas.
Quick Review
- Four tax types: Land tax, Industrial tax, Professional tax, Commercial tax.
- Land taxes: Pannu, Pangamu, Kanika, Darshanamu, Siddayam (Warangal Matedu inscription, 1310 A.D.).
- Industrial taxes: Ari, sankamu, Puttimanika, Netamaggaluvaru (Durgi inscription, A.D. 1269).
- Professional tax: Srimangali, Netavaru, Gollavaru (1 chinnam per weaver/house).
- Commercial taxes: Addagattu or Angadi sunkam, Madiga sunkam, Kolaga sunkam, Mudar (salt bags).
- Other taxes: Ellari (house tax, 2 rukas), Pullari (wealth tax on cattle), Pelli pannu (marriage tax), Revu sunkam (port tax), Alamu (vegetables), Antharayam (arecanut gardens), Kilaramu (sheep hoard).
- Tax officers: Sunkamanyagadu, Teerpari, Kolagadu, Karanam.
- Government employees: Karanam and Teerpari; Private employees: Sunkamanyagadu and Kolagadu.
- Market permission: Trade carried on with prior permission of government; Nanadeshi Pekkandru Samaya requested Sthanapati (A.D. 1282 Tripuranthakam inscription).
- Market Samayas: Cheeremareya, Pokamathiya, Sugandh Dravyalu, Ratnalu & Dantam, Noolu malega, Uppu penta, Aakupenta, Metal implements, Noovula penta.
- Trade castes: Vaisyas dominated; Rachasettis mentioned; Salevaru, Perikalu, Kummarlu, Vadrangulu served the Vaisyas.
Note: Tax collection was systematic and well-regulated, with separate government and private officers for assessment, measurement and remittance.
Kakatiya Dynasty, Taxes and Tolls | Telangana Culture
