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<p>The article discusses an ancient tax system called mallakara. Various types of taxes played a role in public finance in the ancient economy of Nepal. Taxes were levied on produce at the point of origin. There are numerous references to production taxes on a wide variety of commodities, and the most frequent reference is to the mallakara. The article is based on the study of old inscriptions (abhilekhs). (Rajeev Ranjan Singh 2007-01-15)</p>