The Polonnaruwa Kingdom - VI
Contiued with part five   here to go previous one
The principal source of the king’s revenue in the Polonnaruva kingdom was the land-tax with taxes on paddy contributing the major portion; there were smaller yields from levies on other crops. There was also the diyadada (the equivalent of the diyadedum of the Anuradhapura kingdom), the tax on the use of water from irrigation channels which no doubt yielded a very substantial income. There was, in addition, revenue from certain valuable items in the country's exchange temal trade gems, pearls, cinnamon and elephants extending from a share of the profits to monopoly rights. Thus the mining of gems seems to have been a royal monopoly, which was protected by a prohibition on permanent settlement in the gem-producing districts. Individuals were permitted to mine for gems on payment of a fee, and the mining was carried out seasonally under the supervision of royal officials, with the king enjoying prerogative rights to the more valuable gems. The pearl fishery too was a royal monopoly conducted on much the same basis. Finally, the king's own lands were also a quite notable source of income for him. These taxes were collected by a hierarchy of officials. At the base of the structure were the village authorities possibly village headmen who were entrusted with the collection of taxes due to the king from each village; these were delivered to the king’s officials during their annual tours.
The fact that these taxes were paid partly at least in grain and other agricultural produce which, being more or less perishable, could not be stored indefinitely by the officials who collected them may have been a guarantee against extortionate levies on the peasantry. A tax of one-sixth of the produce was regarded as an equitable land tax, but in practice, there was no uniformity in the rate of taxation, a flexibility which could often be to the disadvantage of the peasant. It is significant that Vijayabahu I, on his accession to the throne, should have directed his officials to adhere to custom and usage in the collection of taxes, and that Nishanka Malla himself claims to have reduced taxes presumably because they had become burdensome. One of the notable features in the economic history of the period extending from the ninth century to the end of the Polonnaruva king¬dom was the expansion of trade within the country. The data available at present is too meagre for an analysis of the development of this trade, or indeed for a detailed description of its special characteristics, but there is evidence of the emergence of merchant 'corporations', the growth of market towns linked by well-known trade routes, and the development of a local, that is to say, regional coinage. Tolls and other levies on this trade yielded a considerable income to the state.
There was at the same time a substantial revenue from customs dues on external trade although the data we have is too scanty to compute with any precision the duties levied on the various export and import commodities. Sri Lanka was a vital link in the great trade routes between east and west, of importance in 'transit' trade due to her advantageous geographical location, and in the 'terminal' trade on account of her natural products such as gems, pearls, and timber. Apart from the traditional ports of the north and north-west of the island, and on the east coast, those of the west coast too became important in this trade. Besides, the island's numerous bays, anchorages, and roadsteads offered adequate shelter for the sailing ships of this period. Trade in the Indian Ocean at this time was dominated by the Arabs, who were among the leading and most intrepid sailors of the era. The large empires at both ends of the route the unity imposed on the Muslim world by the Caliphs and the peace enjoyed by China during the T’ang and Sung dynasties helped increase the tempo of the trade between China and the Persian Gulf. The countries of South and South East Asia lying between these two points shared in this and indeed derived a considerable profit from it. Luxury articles were the main commodities in this inter Asian and international trade and to this category belonged Sri Lanka's gems and pearls.
The competition for this Indian Ocean trade was not always peaceful. Behind the Coja expansion into South East Asia lay a determination to obtain greater control over the trade and trade routes of the Indian Ocean. Although powerful political motives spurred them onto a conquest of Sri Lanka, the Cojas were always aware of the economic advantages of this her valuable foreign trade, and her strategic position athwart the maritime trade routes of the Indian Ocean. While Sri Lanka herself seldom resorted to war in defense of her trade interests, Parakramabahu I's expedition against Burma, though somewhat exceptional, was nevertheless a significant demonstration of how commercial rivalry could undermine a long-standing alliance based on a common religious outlook. Though most of the vessels used in her external trade were generally of foreign construction, the seaworthy craft was built in Sri Lanka as well, and are known to have sailed as far as China. Perhaps some of the latter may even have been used to transport Parakramabahu I's troops to Burma.
Foreign merchants were attracted to the island because of its importance as a center of international trade. The most prominent of the merchant groups settled in Sri Lanka were the Moors, descendants of Arab traders to the island. These Arab merchants and their agents had established settlements in South India as well, as early as the tenth century. They were a dominant influence on the island’s international trade in the period of the Polonnaruva kings, a position which they retained till the early decades of the sixteenth century when the Polonnaruva kingdom itself was no more than a memory. However, the foreign trade of that kingdom was by no means a Moor monopoly. There were other foreigners living in the island for reasons of trade, and among the more interesting of these were Cambodian bird catchers. The feathers of exotic birds were an important item in international trade at this time.
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