ABSTRACT
The Imperial Citadel, measuring 1,280 yards from north to south and 1,553 from east to west, and pierced by three gateways on each of its four faces, lay in the northern quarter of the nascent city. To deal exhaustively with all the various devices adopted to evade the incidence of taxation would require a monograph to itself. The reclamation of waste land and the extension of cultivation, so far from augmenting the receipts of the treasury, did much to impoverish it. It was in Kwammu’s reign that the due apportionment of the proceeds of the provincial land-tax or rice-tax was finally settled. However, even by the time of Kwammu the Land-tax was far from furnishing the whole, or even the major portion, of the national revenue. The conveyance of the provincial taxes to the capital was a charge upon the taxpayers, and a very onerous charge it was.
