Land Tax, the Economic resource of the Temple

Tax exemption and reduction are the two means to enhance the economic resources of the temple. The temple enjoyed an extraordinary position among the landlords. It did not have to pay any taxes to the state for most of its holdings: on the other hand, it collected from the people the taxes transferred to it by the state. Certain instances of remission were fictitious. Instances also occur where the temple lands were first assessed but later made tax-free. Though the peasants were exempted from payment of taxes to the state or local bodies, these taxes had to be paid to the temple. Tax-exemption and reduction extended to the temple lands indicate that devadana lands were taxed. Therefore, it becomes clear that the temples had to pay the taxes before they got any concession.

The amount accruing from all such taxes was utilized for the said services. The particular temple was exempted from paying all such taxes. On the basis of the records, it is rather difficult to assess the total number of taxes levied from a particular temple land. Records mention either the reduction or exemption of certain categories of taxes only for certain specific purposes. Therefore, those taxes which were mentioned in the records alone are known. The rest of the taxes to be collected after exempting certain taxes are not known. Without knowing the total number of taxes, levied and collected, it is not possible to ascertain whether the said land was completely free from taxation or not. Perhaps to avoid this confusion, certain inscriptions state that the land was completely free from taxation^[1] and village revenue was donated to the temple for the maintenance of the presiding deity. For instance a record^[2] of Kadava Kopperunjinga II issued in his 10^thregnal year refers to the verification of the Munnur temple annual accounts by an Account officer known as Kudal Alapiranthan Devarama Azhakkiyan Vanavarayan. The record further reveals that the total revenue of the last two years viz., 8^th and 9^thregnal years i.e., one hundred thousand kasus, a huge amount was donated for the maintenance of the temple. The inscriptions of Munnur state that the temple lands and villages were made completely tax-free.

Remissions suggest that the temple also had to occasionally sell its lands. But there is no doubt that remission was granted very liberally, and most temple lands were covered by it. From this it is learnt that it would be wrong to think that all temple lands were free from taxes. In addition to the above, tax-exemption, the state certain and tax income reduction made to the temple lands added to the wealth of the temples. It appears that they were the two effective means employed by the rulers to promote the economic resources of the temples. For instance a record^[3] of Rajadhiraja II issued in his 11^thregnal year (A.D 1173) mentions various Ayams meaning taxes and its income for the maintenance of the presiding deity. They are Thattazhi Pattam, Kudi Kasu, Venakanch Kasu, Srikariyaperu, Koyilthama Peru, Kurra Thandam, Munkudi Kasu, Velipayaru, Nal Eruthu, Nal Pasu, Vetti, Arimukai, Navisakkudi, Vannanum, and Thattarum. However, all devadana lands were not free from taxation, though tax-free gift land was a common feature.^[4] At times the government remitted the tax payable to the palace to help in the repair of village tank. Many of the records state the conscious attempts of the rulers and their officials either to exempt or reduce the taxes on temple lands. By this process, much of the temple lands enjoyed tax concessions.

Thus, remission and reduction of taxes were prompted by good intentions. These steps were taken to meet the various requirements of the temples. However, tax-free lands of the temples were not free from taxes always. It becomes obvious from certain records that taxes were levied even on the tax-free lands occasionally. But subsequently, this land was taxed which resulted in the reduction in the supply of the specified fruits. On seeing this said land was once again made tax-free, thus restoring the original supply of plantains. When old devadana lands became taxable, there existed the practice of giving new tax-free land to meet the expenses of offerings.^[5] When a devadana land or village was made tax-free by the king, the state had to forgo or relinquish its income. If the same is done by a private individual, the donor had to pay all its taxes to the state on behalf of the temple. Therefore, the donor was freed from paying taxes.^[6] The sellers agreed to pay all the taxes levied on those lands on behalf of the temple.

Thus, the temple was freed from paying taxes. Instead, this tax amount thus saved could be utilized for defraying the expenses of the temple. In spite of tax concessions, when temples were not able to pay the taxes, their lands were sold out to meet the payment.^[7] However, special instruction was given to levy taxes only on the cultivated land.^[8] Crops of full yield were taken into consideration for assessment and those that suffered damage or failed completely were left out and not considered at all.^[9] This was of great relief to the temples too. Though taxes were levied on the temple lands, Kings showed their benefactions by way of tax-exemptions and reductions. These served to boost the economic resources of the temples.

For instance a record^[10] of Jatavarman Vira Pandya in his 10^thregnal year (A.D. 1260) refers to a gift of villages viz., Munnjur, Pitakai and Singavanendal to ChittiraMezhi Vinnagar Emperumal alias Sri Purusothamar temple at Munnjur. The record further mentions the above mentioned three Villages as Mudhalandaga Iraiyili. The expression Mudhalandanga reveals the income of the villages as was entrusted to Chandirathithavar of the temple priest and deposited to the temple treasury as a capital source. The income from the interest of the principal source was used to conduct the daily rituals and pujas of the Arulala Perumal temple at Munnur. For instance a record^[11] of Jatavarma Vira Pandya dated in his 10^thregnal year refers to the Primal deity of the Vishnu temple as Chithira Mezhi Vinnahar Emperumal. The expression Chithira Mezhhi is identified with the Agrarian trade guild of the medieval Tamil Country. It is learnt that agrarian merchandise community had its existence and settlement in Munnur which is very near to Marakannam a coastal busiest harbor.

Footnotes and references:

[1]:

A.R.E., 204 of 1921, Rep. Para 41.

[2]:

A.R.E., 85 of 1919 and also S.I.I., Vol. 12, No. 161.

[3]:

A.R.E., 85 of 1919 and also S.I.I., Vol. 12, No. 161.

[4]:

A.R.E., 1912, Part II, Para 37.

[5]:

A.R.E., 397 of 1954-55

[6]:

45 of 1922.

[7]:

Ibid., 343 of 1961-62.

[8]:

Ibid., 430 of 1917-18.

[9]:

Ibid., 1915 Part II, Para 34.

[10]:

A.R.E., 54 of 1919.

[11]:

A.R.E., 93 of 1919.