113992242-Dravidian-Settlements-in-Ceylon-and-the-Beginnings-of-the-Kingdom-of-Jaffna-By-Karthigesu-Indrapala-Complete-Phd-Thesis-University-of-London-1965

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inscriptions of that time. This term occurs always with the
term B4e-ki4i. Wickrainasinghe translated the terms as 'Tamil
coolies' and 'Sinhalese coolies' respectively but Paranavitana
has rightly rendered them as two types of imposts levied from
Tamils and Sinhalese respectively It seems clear from the context
that these refer to some kind of tax and not to people. It is
a very probable conjecture that the foreign settlers had to pay
imposts different from those paid by the Sinhalese. It is not
always that these two terms occur when a reference is made to
imposta. For example, in the case of the immunities granted in
respect of the village of Kiigaina, mentioned earlier, the term
k$i (impost) occurs without the epithet Dem4e (Tamil) or
H4e (Sinhalese) We have seen earlier that there was another
village called Dem4-kiigam, which was probably a Tarnil allotment
in Kiigama Since Dem4-ld4igazn was treated as a separate
village, there was apparently no need to qualify the term ku
with Dem4e and Here in respect of the immunities granted to
KiQigama. This may suggest that the two distinct types of k4!
were mentioned in the immunity grants only in regard to villages
where both Tanhils and Sinhalese were living. On the basis of this
1. . ,I, pp. 170, 175.
2.LZ., IV, p. 5 11,fn. 6.
3. !''
II, p. 6.
k. See supr,p.'I.