How tax payments travelled from local treasuries to the Royal Treasury — Vijayanagara (14th–16th c.)

Short summary: a merchant or village paid tax locally → the Sunka (customs/market) office verified and recorded the transaction on palm leaf → coins/consignment and one official record were sealed and dispatched with an escorted bullock-cart convoy to the regional/royal treasury → treasury officers opened, weighed and verified the payment, matched it against the palm-leaf record, and posted it into the royal ledgers. Each stage used written records, seals and escorts to create an auditable chain.

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Who the main actors are (short)

• Trader / Payer — merchant or landholder who pays the tax.

• Sunka Nayak / Local Revenue Officer — inspects goods, calculates dues, issues receipts and authorizes dispatch. Cambridge University Press & Assessment

• Karanika / Scribe — copies the record onto palm leaf, prepares dispatch copy and archive copy. India Culture

• Escort / Guards — armed retainers assigned to protect the consignment in transit. Open Library

• Regional / Royal Treasury (Mahā-Kosādhyaksha & staff) — receives, verifies, audits and records the payment in court ledgers. Cambridge University Press & Assessment+1

Documents & Proofs used

• Palm-leaf transaction records — the routine medium for daily receipts and tax entries; a scribe records payer’s name, commodity, quantity, quality, sums, commission and date (tithi/māsa) on a palm leaf. One copy is kept locally; a second official copy is dispatched to the treasury. Palm-leaf practice and conservation are well documented. India Culture+1

• Sealed coin pouches / bullion packages — coins (varahas, fanams, or gold dust) packed in cloth or leather pouches and sealed with office marks or clay/wax impressions to prevent tampering. Open Library

• Occasional copper-plate / stone inscriptions — for major royal grants, remissions, or permanent records; not used for day-to-day tax remittances. Jain Literature

Local procedure (how payment is recorded & prepared)

1. Inspection & assessment — Sunka Nayak or an appointed inspector examines the goods, confirms quantities/weights using standard weights and local measures (ratti, pala etc.), and determines the tax. This official role and standard measures are attested in administrative sources. Cambridge University Press & Assessment

2. Payment & immediate receipt — the payer hands over coins/bullion. The scribe records the transaction on palm-leaf (payer name, vendor, commodity, quantity, price, commission, tax amount, date). One copy remains at the Sunka office for local audit; an “official copy” is prepared for dispatch. India Culture+1

3. Sealing & packing — coin pouches are sealed with office marks; palm-leaf bundle is tied and sometimes wrapped in cloth to keep dry. The seal(s) and scribe’s notation serve as tamper-evidence. Open Library

Transport & logistics (how money moved physically)

• Mode: bullock-cart convoys were the normal method for overland transport of revenue consignments; for larger or more urgent transfers horses or elephants might be used. Convoys are described in traveller accounts and archaeological studies of Hampi’s routes. Open Library+1

• Packing & escorts: consignments travel in sealed pouches and covered crates. A small guard detail (Sunka retainers or hired escorts) accompanies the convoy; for high-value transfers, the number of guards and speed are scaled up. Escorts also served to deter banditry and provide official custody. Open Library

• Routes & frequency: local treasuries consolidated daily/weekly receipts; regional remittances were sent on scheduled runs (weekly/monthly), and larger provincial transfers occurred quarterly or annually depending on local administration rules. Stone-age roads and waystations around Hampi and other Vijayanagara towns supported these routes. The Jakarta Post+1

Security and safeguards in transit

• Seals and witnesses: seals on pouches, signatures/marks on palm leaves, and witness attestations (officials or guild representatives) are used to prevent tampering or later dispute. India Culture+1

• Armed escort: small armed detachment travels with the convoy; for very large consignments, a detachment of trained troops or mounted guards might be assigned. Contemporary traveler accounts emphasize guarded treasuries and escorted convoys. Open Library

• Chain of custody: the Sunka office issues dispatch orders; the scribe prepares the dispatch copy; the messenger or escort acknowledges receipt upon delivery at the treasury — a two-way audit trail. India Culture+1

Arrival at regional / royal treasury — verification & audit

1. Receipt & opening: treasury clerks open sealed packages and count/weight coins. Coin purity and weights are checked using standard weights and assay techniques if needed. Archaeological and inscriptional records describe treasury procedures for receipt and standardization. Jain Literature+1

2. Matching documents: the palm-leaf dispatch copy is compared with the local Sunka copy (if needed) and with the amount received. Any discrepancy triggers a formal inquiry. India Culture+1

3. Accounting: to the Kosha-grantha (treasury ledger) — the Mahā-Kosādhyaksha or royal accountant updates the royal books, noting payer, commodity, tax type, date (tithi/māsa), and amount. Epigraphic records and administrative histories confirm centralized ledger practices. Cambridge University Press & Assessment+1

Timeframes — realistic expectations

• Local recording & sealing: same day (hours) — immediate at the Sunka office. India Culture

• Short-distance dispatch (nearby regional treasury): 1–3 days by bullock cart depending on terrain and escort. Open Library

• Long-distance / provincial remittance to central royal treasury: days to weeks — depends on distance, seasonal roads and frequency of scheduled remittances (quarterly/annual consolidation common for large provinces). Cambridge University Press & Assessment+1
  (Exact times varied; royal dispatches could be accelerated for urgent needs.)

What happened if there was a discrepancy?

• Immediate inquiry: treasury officials cross-check palm-leaf records, seals, and witness statements.

• Recovery & penalties: fines, seizure of goods, or further investigation could follow (see inscriptions and administrative texts for graduated penalties). Major frauds could provoke stricter sanctions. Jain Literature+1

Why this system worked (key strengths)

• Sealed physical evidence + written palm-leaf records provided a tamper-evident audit trail. India Culture+1

• Separation of roles (local collector vs. royal treasurer) reduced conflicts of interest. Cambridge University Press & Assessment

• Escorts and ritualized dispatch protected physical value in transit. Open Library