46 SOCIAL SCIENTIST was used in making these jewels. Raja Raja's gifts of diamonds were also made use of). Another inscription states that gold was gifted from the royal treasury. Q^euir UGssrL^irir^Q^iu—/ELL uessri-.irir/sQ^siu11 It is clear gold was obtained from god's treasury and the king's treasury. How did a great quantity of gold accumulate in these treasuries ? The temple received income in gold from Nagaram Devadanam lands tenanted by Nagarathar, living in a few villages in Chola mandalam. The trading classes like yarn merchants, and small producers like weavers and artisans paid taxes in cash. Gash taxes were paid to the king by other non-agricultural classes, for example, vaniapattam^ chekkirai. Trading guilds and artisan guilds paid taxes in cash. All this cash was in the form of gold.12 A part of the gold accumulated in the king's treasury was diverted to the temples to make jewels, idols and ornaments. Hence the gold that found its way to the temple was part of the income from non-agricultural pursuits and trade. Another source of gold income to the king was from customs duties (s-iEiiri^). During the reign of Kulothungan II, there was an agitational movement for remission of customs duties which ended in triumph for the agitators. This is evidenced by an inscriptional reference to Kulothungan II as the emperor who abolished customs levies (Sungam Thavirtha Piran) (erfEJSll j£ GffiIT f£ jS l^ITiresr)19 The most stable gold income was from Devadanam Nagaram lands. This can be understood by analysing the data given in Devadanam grants of Raja Raja. Three inscriptions give full particulars of levy on each village to be paid in common by the villagers according to the extent of land they held for cultivation.14 The ownership of the land in Devadanam villages vested in the temple. The holders of land had to pay kanikkatan19 (land rent). There were many irregularities in survey and land records relating to Devadanam lands before the days of the concerned inscriptions. Raja Raja surveyed the lands, fixed the extent of tax free lands and classified all other cultivable lands as assessable lands, (g)es)pst^i^esr fl In villages where merchant organisations existed (Nagaram) the kanikkatan was to be paid in gold.17 From the three inscriptions on the Vim Ana a break up of villages that paid the imposition in kind and gold can be obtained.18