• Dr.Jayamma.B

This point may be exemplified. We get a term of tax called Suledere in inscriptions. As the latter part of the word refers to a tax, the former is taken as an adjective which refers to concubines. Thus this tax is taken as a tax on concubines. This is purely an etymological explanation and unfortunately there is no means of checking this meaning with the help of other sources. Thus a large number of tax-terms have to be explained like this.From the nature and the number of taxes that are referred to in the inscriptions, it becomes clear that the administration of tax-collection was a complicated affair. It is also not clear as to how they were keeping account of the tax that was paid in kind. It is not clear as to how and where they were storing Butrefere- the grains and other commodities collected as taxes. nces are found to Sunkaverggade or Sunkapergaḍe who was an official in charge of collection of taxes of a district or a province. Sunkadhikari is also mentioned as an officer collecting taxes. Perhaps these were the high level officers who looked after thepolicy of taxation. These officials are not always present when taxes are mentioned in inscriptions.

Sunkaverggade, Sunkadhikari, Bittuvatta, Land taxes,Property taxes,Profession taxes, Commercial taxes,Social and Communal taxes,Miscellaneous taxes.etc.

"The System of Taxation in Ancient Karnataka ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 1, page no.183-188, January-2018, Available :http://www.jetir.org/papers/JETIR1801348.pdf

"The System of Taxation in Ancient Karnataka ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 1, page no. pp183-188, January-2018, Available at : http://www.jetir.org/papers/JETIR1801348.pdf