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.
The narrative texts of the Sangam literature are called Melkannakku. These are 18 major works consisting of eight anthologies and ten idylls. They are considered the works of heroic poetry in which heroes are glorified and perpetual wars and cattle raids during that time are frequently mentioned.
In the 6th century BCE the cultivable land was divided between the people. The beneficiaries were granted only the revenue of these lands and no administrative authority. There was emergence of the notion of private property, as there are references to the gift and sale of land.