A STUDY OF TOWNS, TRADE AND TAXATION SYSTEM IN MEDIEVAL ASSAM

Abstract

The present paper an attempt has been made to analyse the growth of towns and trading activities as well as the system of taxation system in Assam during the period under study. The towns were  filled by the various kinds of artisans and they produced numerous types of crafts  such as  textiles Sericulture, Dyeing, Gold and Silver works, Copper and Brass works, Iron works,  Gunpowder, Bow and Arrow making,  Boat-building, Woodcraft,  Pottery and Clay modeling, Brick making,  Stone works, Ivory, and  carving works. The crafts of Assam were much demand in local markets as well as other regions of India. The towns gradually acquired the status of urban centres of production and distribution. Regular, weekly and fortnightly markets as well as fairs from time to time were held throughout Assam where the traders purchased with their goods for sale.  In the business community which was included the whole-sellers, retailers and brokers; they all had a flourishing business. Therefore, the towns were the one of the major source of income as a result the kings of Assam  had built several custom houses, many gateways and toll gates in order to raise taxes of imports and exports and to check the activities of the merchants' class.   The source materials have been utilised various kinds of primary sources such as epigraphically records, coins, inscriptions, literary sources, travellers account as well as secondary works.