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Technical Terms in the Hindu Revenue System

By U. N. Ghoshal

Vol. 7 · No. 2June - 1931pp. 384–388English, Sanskrit

Summary

The Hindu Revenue System discusses key technical terms like *uparikara* and *sparikara*, which represent distinct revenue types in ancient Indian land grants. The author initially interpreted *uparikara* as a tax on permanent tenants and *sparikara* on temporary ones, but Dr. Barnett challenged this, associating *uparikara* with the "Crown’s share of the produce." However, the author counters that terms like *dhigbhogakara* (king’s share in kind) and *hiranya* (cash) already serve this purpose, and historical records link *uparikara* to oppressive practices rather than regular revenue. For instance, Assamese grants list *uparikara* alongside other burdens like *utkhelana*, suggesting it was an irregular, harsh tax on cultivators. The term *setu* (reservoirs) was interpreted by the author as royal-owned gardens and fields, per Kautilya’s *Arthashastra*, but Barnett proposed a "water-rate" meaning. The author refutes this, noting *sdatadhdga* already denotes such rates, and Kautilya’s definition explicitly ties *setu* to royal land ownership. Regarding *bhūmicchidranya*, Yadavaprakasa’s definition implies full ownership rights for grantees, but Barnett argues it allows the Crown to eject tenants at will. The author disputes this, citing Smriti texts and grants emphasizing the permanence of endowments, often invoking divine curses to deter revocation. For example, the Chammak grant ties land retention to the donees’ conduct but still prohibits arbitrary resumption. The author also addresses the

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Conclusion

This analysis of technical terms in the Hindu revenue system clarifies contentious interpretations, emphasizing the distinction between regular and irregular revenue components. By demonstrating that *uparikara* and *sparikara* represent specific, non-standard taxes rather than generic shares of produce, the study challenges prior assumptions and highlights the nuanced fiscal structure of ancient Indian land grants. The critique of alternative explanations, such as reinterpreting *setu* as a water-rate, underscores the importance of adhering to classical definitions and contextual evidence. These findings refine our understanding of revenue terminology, offering a more precise framework for analyzing historical land-grant inscriptions and administrative practices. The systematic examination of terms like *bhumicchidranya* further solidifies the legal and economic implications of these terms, reinforcing the need for rigorous scholarly scrutiny in deciphering historical fiscal systems.

Key passages

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  • “The two terms ૪૦૦૪૪૦ and sparikara signifying as many distinct kinds of revenue are found side by side in scores of Ancient indian land-grants, but they have hitherto baffled any satisfactory explana-”
  • “Evidently, then, the wparikara was not a regular item of revenue, like “the Crown’s share of the produce,” but was an irregular tax which bore harshly upon the cultivators”
  • “The clause dAGmicchidyanydya is attached to the endowments granted by kings and ruling chiefs in favour of Brahmanas, temples and the like”

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  1. Early History of Bengal
  2. Grundeigenium in Indien

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In this issue

Vol. 7 · No. 2
214–244Origin of the Bell-CapitalAchyuta Kumar Mitra245–253Topography in the PuranasSashi Bhusan Chaudhuri253–258Dvaidhibhava in the KautiliyaNarendra Nath Law259–286Bodhisattva Pratimoksa SutraNalinaksha Dutt287–300The First Saka of CitodSubimal Chandra Datta301–308Mandana, Suresvara and Bhavabhuti : The Problem of their IdentityDinesh Chandra Bhattacharya309–318Some Notes on Skanda-KarttikeyaManmatha Mukhopadhyay319–330Kulasekhara of KeralaK. Rama Pisharoti331–333A Surya Icon from a Dasavatara Temple, PaganNiharranjan Roy334–342Vilvamangalam SvamiyarsA. Govinda Warrier343–358Early Visnuism and Narayaniya WorshipMrinal Das Gupta359–362Ganga in Ceylon and IndiaJ. C. De362–364An Early Supporter of ShivajiJadunath Sarkar365–366The Webbed Finger of BuddhaAnanda Kentish Coomaraswamy367–370A Few Evidences on the Age of the KathavatthuDwijendra Lal Barua370–371The Age of the Visnu PuranaV. R. Ramachandra Dikshitar371–376More on ManimekhalaSylvain Levi377–379Derivation of PaliS. V. Viswanatha380–383Problems of the NatyasastraHarihara V. Trivedi384–388Technical Terms in the Hindu Revenue SystemU. N. GhoshalCurrent article389–410The English Translation of the KautiliyaNarendra Nath Law410–412An Inscription dated in the Reign of Emperor Muhammad ShahDineshchandra Sircar412–412Candasutinam in the Nanaghat Cave InscriptionDineshchandra Sircar413–418The BhagavrttiKshitish Chandra Chatterjee418–419The Authorship of the AnunyasaKshitish Chandra Chatterjee420–427ReviewsAnanda Kentish Coomaraswamy, Subimal Chandra Datta428–432Select Contents of Oriental Journals433–434Bibliographical Notes

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