Although we do not have any evidence of re tax collection and tax collecting machinery fc1 early Sangam period, we do get such refer from late Sangam literature. The commones possibly the most considerable single sour revenue was land tax.

It was called irai or k tributes paid by the feudatories and war I) collected from recently conquered foes were tolls and customs duties were ulugu or sun The duties to be paid to the king were gene: known as kadamai or padu, and paduvadu was also a generic term meaning income. Fi demands or forced gifts were called iravu. A known unit of territory yielding tax was a van and the tax collecting authority was a var

Commentaries to the Sangam texts mention that the rate of revenue was 1/6 of the produce of the land. Kural states that the king’s revenues were derived from (1) Uru porul (treasure-troves and escheats or land revenue according to K. A. Nilakanta Shastri), (2) Ulgu porul (customs and tolls), and (3) Onnartteru porul (war-booty and tributes). The customs and tolls were the next in aggregate size to land revenue. Tamilakam had an extensive trade with Rome, Egypt, Mayanmar (Burma), Kadaram (Malaya) and Java (Yava) and Ulgu was collected on all items. Other than Variyar (land tax collector) we hear of Alumbil Vel (assisted by ayakkanakkar – revenue accountant), Kavidi (finance minister), Karanattiyalavar, ayakkarar (toll collectors) etc, as tax collecting authorities.

Weights and Measures

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Kanam was a measure of gold (coin?), very small in size. Pons referred to perhaps the same measure as kanam. Kasu was a kind of coin of the size of a margosa fruit and of the shape of lotus bud. In later age kasu generally meant a small copper coin. Silver was called Velli and rarely ven pon. Iron was also known as pon.

The grain from the field was measured in Ambanam. The Padirrupattu commentator equates Ambanam with a Marakkal which is four Madras measure. Nail was a much smaller measure equal to one Ulakku or two Alakkus. Nalikai was a measure of time.

Usually, the grain measure was called Nali and the time measure Nalikai. Tuni and Padakku were also cubic measures used for measuring horse gram and other grains. A smaller measure of weight was a Todi which was an equivalent of a Palam. Kalanju was a unit of measuring gold. Popular unit of distance was a Kuppidu.