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make arrangements to meet his expenses in connection with the temple. To secure permanency to his income, and that, too, in a way the least burdensome to his followers, the Maháráj pitched upon articles of trade for taxation. Accordingly agreements were signed by Bháttiá, Baniá, and Lowáná merchants, in which they bound themselves to add to the price of every article they might buy or sell according to the following scale :

ARTICLES.

AMOUNT OF TAXATION.

1. Silk, sugar, spices, metals, sack-) anna per every hundred cloth, cotton, and opium

.........

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rupees of sale effected.

Ditto.

1 anna per every thousand rupees transaction.

Ditto.

Ditto.

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anna per every hundred rupees transaction.

7. Agency brokers.....

Ditto.

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14. Every patimar laden with goods

from Malabar, and consigned to Rs. 14 per vessel.
a Vaishnava

.......

15. Every padow (native craft) from

Rájápur, and of which the goods 9 annas per vessel.
are consigned to a Vaishnava...

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"It will be seen that there is not an important article of trade in which the Vaishnavas are engaged that has escaped the Maháráj's clutches. Small and inappreciable as the rate of lágá (tax) may appear on a superficial view, the proceeds of the whole, when collected together, amount to 50,000 rupees. This large sum goes every year to fill the coffers of Jivanji, the owner of the great temple in Bombay, and now one of the richest among the natives of our island.

"But this is not all. It is not enough that so much money goes to one Maháráj. Other high priests have come forward in succession to assert their several claims, and to have their need supplied by fresh impositions. For instance, there is a lágá on most of the other mentioned articles (the rate of which, however, is not the same as that of the first one), which goes to provide for the temple of Sri Náthji in Mewár. It

would be tedious to mention the different rates on different articles. Suffice it to say that the proceeds of this second tax amount to 80,000 rupees a year, of which the tax on piece goods alone, which is one anna per every hundred rupees' worth of goods bought or sold, furnishes the important item of 42,000 rupees, Jivanji Maháráj deriving from this same source about 11,000 rupees. The lagás appear to have grown with the growth of the Mahárájas' number. Hardly two or three years pass but a fresh lágá is sure to be imposed. About three years ago Chimanlálji, Gopkeshji, and Lál Maniji Mahárájas imposed three lágás for their respective benefit on

some of the above-mentioned articles, from which they derive 12,000, 5,500, and 4,500 rupees respectively every year. The total amount of the six lágás we have now described is as follows: :

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"Perhaps some of our readers will be surprised to find that a tax of one anna or half an anna on every hundred rupees should produce so large an amount. But the fact is that the rate of tax on every article is doubled, trebled, or quadrupled, as it passes from one merchant or shopkeeper to another, and from another to a third, and from a third to a fourth, and so on, for every Vaishnava merchant pays his lágá for what he buys or sells.

"Upon whom does this burden of 162,000 rupees fall? It is certain that it does not fall upon the orthodox Vaishnavas. It would be a different thing altogether were the taxes levied on the profit of his trade. The Bháttiá merchant is at liberty to spend what he pleases out of his profits. But it must be borne in mind that the lágás, or taxes of the Mahárájas, are levied upon articles of trade, and the burden therefore falls upon the community at large. The Vaishnava merchant pays not a farthing. Let us see what he does. He buys, say piece goods in lump from European merchants, and puts such a price upon them as will cover not only his profits but all he has to pay in the shape of lágás to the Mahárájas. He has no fear of his goods being undersold, for his brother merchants, who are alike Vaishnavas, are in similar circumstances. He is generally a retail as well as a wholesale dealer. Mer

chants who buy goods from him, in paying the increased price (increased on account of the taxes), pay actually the taxes themselves; but they lose nothing, since they must sell their goods at a profit, however low. The consumers of the articles are the real payers of the Mahárájas' taxes. Thus Christians, Zoroastrians, Mahomedans, and the non-Vaishṇava Hindus, are called upon to make this little contribution to the Mahárájas. Again, merchants from Arabia, Persia, or Zanzibar, on the coast of Africa, buy piece goods and other articles on a very extensive scale from the Bháttiá dealers; and they, too, pay for the Maháráj's imposition. These merchants, however, suffer nothing from it, for they charge it upon the price of the articles they sell to the people of Arabia, Persia, and Zanzibar, as the case may be. Foreign consumers, therefore, certainly, though unconsciously, come in for a share of the holy tax." *

Thus the power and influence of the Mahárájas is collaterally aided by their wealth, which tends to increase the respect in which they are held, especially by the populace, with whom a poor priesthood is usually an object of ridicule or contempt.

Men holding society by the throat with so powerful a grasp as these Mahárájas, for the gratification of their evil passions and propensities, would be dangerous to society at large, were there not firm laws which impose limits upon their power. Of their misdeeds, so long as they are kept within the bounds of their sect, and are limited to such acts as affect only their devotees, the law takes no notice, for these are private wrongs of which the law takes no cognizance, if the individual who suffers chooses to submit to them. If, however, its protection be claimed it will vindicate its supremacy. The Mahárájas are careful not to attempt to exercise authority in such a manner as would bring them within the grasp of the law; but * Times of India, February 1, 1862.

the private wrongs they inflict are nevertheless of sufficiently grave a character to be held up to public censure. Although all-powerful within their own area and pale, their sacerdotal character does not exempt them from the castigation of intelligent opinion.

We purpose giving a few instances of their misconduct, which might not otherwise come clearly to the knowledge of the public.

"About twenty-seven years ago, when Sir Henry (then Colonel) Pottinger, was the Resident at Katchh, a Maháráj from Katchh despoiled the houses of the Vaishnavas of Sindh : this man had twenty-two Mussulman sepoys in his pay; and for disguise, we presume, he kept his beard like that of a Mussulman. After robbing the Vaishnavas of some villages between Luckpat and Tera, he started for Katchh Mándavi, the inhabitants of which communicated the intelligence to the Resident through Deván Lakhmidás, mehtá of that place. Upon this the Resident sent a military guard, and directed that the Maháráj should not be permitted to enter the town. Accordingly, when he came to within two miles of the place, he was informed that he would be punished if he remained within the boundaries of Katchh. Upon this the Maháráj immediately fled."

"Another Maháráj (who died in Bombay about twelve years ago) went once to Katchh Mándavi. Here he found a person who had a claim against one Hansá Tilvánivállá: This claim was barred by law, and the man therefore made over the bond to the Maháráj, and told him so. The Maháráj immediately sent for Hansá Tilvánivállá and demanded the money from him. The poor man stated that he was not legally bound to pay the money, and that, besides, he was in impoverished circumstances, and could not. Hereupon, the Maháráj, without attending to what he had said, made him lie all day in the sun, and had a large stone placed on his breast."

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