Revenue System: Land and trade were the chief sources of the royal revenue. The Ma and Veli as measures of land were already known. Foreign trade was important and customs revenue occupied a high place on the receipts side of the budget. The Pattinappalai gives a vivid account of the activity of customs ofﬁcials in Puhar (Kaveri-Pattinam). Internal transit duties on merchandise moving from place to place were another source of revenue, and the roads were guarded night and day by soldiers to prevent smuggling. Moderation in taxation, however, was impressed on the rulers by many wise saying of the poets. If their word may be trusted, booty captured in war was no inconsiderable part of royal resources. The king’s share of the produce of agriculture is nowhere precisely stated.