The historian V. A. Smith has called Samudragupta the ‘Napoleon’ of India because of his policy of war and conquest. He started with the conquest of his immediate neighbours and then by campaigns to the east and the south.
Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
EXAMIANS