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Lot Essay
By the late 19th century, excise taxes on shawls had become one of the most important sources of revenue for the Dogra rulers of Kashmir. As noted above, taxes had been charged on shawls since the introduction of ‘dagshawl’ by the Afghans in the late 18th century, but by the 19th century taxes were becoming ever steeper. In 1823, Moorcroft recorded that the standard excise tax stood at 26% of the value of a shawl (Moorcroft 1823, p.29). In December 1853, the American Traveller John Ireland recorded a slightly higher level of taxation when he wrote that "the Maharaja and his agents keep watch on every shawl made to get the 33% tax; and as soon as finished, the shawl is shown to them and the Maharaja’s name marked in thread in one corner of all Cashmere shawls" (quoted in Ames 1997, p.48). In 1873, Charles Edwin Bates recorded that every shawl was subject to a 25% excise tax, but that the exactions of corrupt officials might result in double that being paid (Irwin 1973, p.9). Inconsistent values likely reflect not only the unstable fiscal regime of the Dogras, but also the scope for grift and abuse built into the system.
According to Moorcroft, it is only after the shawls have been cleaned that they are priced: the figure, which is agreed upon between the muqim, the representative of the customs office (darogha), and the owner of the shawl, is marked onto a label with the name of the shawl’s owner by a functionary called the chikkundoz (Moorcroft 1823, p.20). These are probably the same two figures who appear on the left hand side of the painting, busily attaching paper labels to a stack of folded shawls. The numbers on the shawl labels in this scene are legible. They range from 5,000 for the stack in the middle of the painting to 8,000 for those to the right of them. Interestingly, the chinnukdoz on the left are both sewing prices onto the same stack of shawls, and they seem not to quite align: one reads 7,700, the other 8,000. This may reflect the different prices which a muqim and darogha might settle on when trying to determine tax. Beside the chinnukdoz, rafugars are at work correcting any last defects or splits in the shawls, perhaps caused by the vigorous treatment they had received at the hands of the dhobis.
Once the labels are attached, shawls are presented to the customs official (darogha) or one of his representatives. This is unmistakeably the figure clad in a gold-edged green jacket to the right of the painting, who sits comfortably on large pillows. According to Thomas Vigne, before being exported every shawl had to be officially stamped to certify that all excises had been paid (Vigne 1842, p.129). The exquisite detail of this scene captures this moment - a green-turbaned man holds out a candle while his colleague uses it to melt the end of a red wax bar. The darogha laconically presses a ring, here picked out in gold, into the wax to approve the shawls for export. Moorcroft attests that a darogha might receive as much as six rupees for every shawl cleared (Moorcroft 1823, p.21).
The packing of shawls completes the finishing process, and according to Moorcroft was overseen by the dhobis. He describes how shawls were stacked exactly as portrayed here: on wooden planks, with sheets of coloured paper interleaved with the shawls themselves. When the desired number of shawls have been layered on top of one another, he writes that a ‘coarse strong cloth’ is put on top to cover the sides of the shawls and its ends sewn together. Finally another wooden plank placed on the top. He describes how the bale is then secured with "four projecting cross bars" which are "bound together very tightly by cords", just as seen in this painting. Given the tightness of the bale, Moorcroft notes that "the Dhobees never iron or calendar their shawls, trusting to strong pressure and to the intervening paper producing upon the surface as much smoothness as is desirable" (Moorcroft 1823, p.21). In this painting, the packing takes place under the watchful eyes of a Hindu merchant, distinguishable by his tilaka, and a figure with a gold lion-headed cane. Perhaps another merchant or, judging from his signet ring, another customs official.
According to Moorcroft, it is only after the shawls have been cleaned that they are priced: the figure, which is agreed upon between the muqim, the representative of the customs office (darogha), and the owner of the shawl, is marked onto a label with the name of the shawl’s owner by a functionary called the chikkundoz (Moorcroft 1823, p.20). These are probably the same two figures who appear on the left hand side of the painting, busily attaching paper labels to a stack of folded shawls. The numbers on the shawl labels in this scene are legible. They range from 5,000 for the stack in the middle of the painting to 8,000 for those to the right of them. Interestingly, the chinnukdoz on the left are both sewing prices onto the same stack of shawls, and they seem not to quite align: one reads 7,700, the other 8,000. This may reflect the different prices which a muqim and darogha might settle on when trying to determine tax. Beside the chinnukdoz, rafugars are at work correcting any last defects or splits in the shawls, perhaps caused by the vigorous treatment they had received at the hands of the dhobis.
Once the labels are attached, shawls are presented to the customs official (darogha) or one of his representatives. This is unmistakeably the figure clad in a gold-edged green jacket to the right of the painting, who sits comfortably on large pillows. According to Thomas Vigne, before being exported every shawl had to be officially stamped to certify that all excises had been paid (Vigne 1842, p.129). The exquisite detail of this scene captures this moment - a green-turbaned man holds out a candle while his colleague uses it to melt the end of a red wax bar. The darogha laconically presses a ring, here picked out in gold, into the wax to approve the shawls for export. Moorcroft attests that a darogha might receive as much as six rupees for every shawl cleared (Moorcroft 1823, p.21).
The packing of shawls completes the finishing process, and according to Moorcroft was overseen by the dhobis. He describes how shawls were stacked exactly as portrayed here: on wooden planks, with sheets of coloured paper interleaved with the shawls themselves. When the desired number of shawls have been layered on top of one another, he writes that a ‘coarse strong cloth’ is put on top to cover the sides of the shawls and its ends sewn together. Finally another wooden plank placed on the top. He describes how the bale is then secured with "four projecting cross bars" which are "bound together very tightly by cords", just as seen in this painting. Given the tightness of the bale, Moorcroft notes that "the Dhobees never iron or calendar their shawls, trusting to strong pressure and to the intervening paper producing upon the surface as much smoothness as is desirable" (Moorcroft 1823, p.21). In this painting, the packing takes place under the watchful eyes of a Hindu merchant, distinguishable by his tilaka, and a figure with a gold lion-headed cane. Perhaps another merchant or, judging from his signet ring, another customs official.