Tax on Faith:
On September 18, 1803, British East India Company’s Colonel Harcourt took over Puri, one of the four revered Dhams of Hindus. On June 10, 1805, the then collector of Puri, Charles Groeme submitted a report on Shree Jagannath Temple to the East India Company, recommending imposition of Pilgrim Tax on visitors to Puri. James Hunter was appointed as the collector of Pilgrim Tax in Puri.
The Pilgrim Tax collection was formally started at Atharnala of Puri from January 22, 1806. After payment of Pilgrim Tax the visitors from outside were getting a certificate to enter the holy city. No tax was collected on the first day. During 1806-07 to 1825-26, the total revenue collection from Pilgrim Tax in Puri was Rs 21,97,680, which was a large sum during those days. As per the living condition of those days, the rate of Pilgrim Tax was quite high. It ranged from Rs 2 to Rs 10.
Upper class:
The Pilgrim Tax paying visitors were divided in four classes. The rich and the privileged were called Laljatri as they were issued a red pass after payment of Rs 10 per person at Atharnala. But if they came from Loknath Ghat side, the tax amount was Rs 6. This pass was valid for 30 days. With this red pass, they could enter the Shree Jagananth temple at any time of the day but they had to be accompanied by their respective panda. If they wanted to visit temple without a panda, then they had to pay up Rs 10 extra for each person.
Middle class:
The Nimlaljatris had to pay Rs.5 at Atharanala and Rs.3 at Loknath Ghat. They were eligible visit the temple for ten days during the Rath Yatra and for seven days during other times of the year. They were to be accompanied by their panda for darshan.
Downtrodden:
The amount charged for Bhurrangjatri and Panchatirthi pilgrims was Rs 2 at both Atharanala and Loknath Ghat. These pilgrims were commoners. For them this tax amount was quite high. The Bhurrangjatris were allowed to enter the temple for five days. The Bhurrangjatris could enter the temple for five days during Rath Yatra and four days during other times. The Panchatirthis were not allowed into the temple, but were permitted to worship from for a period extending up to sixteen days.
Exempted:
People identified as Bairagi, Sanyasi, Dandi, Brahmachari, Mahant, Gosain, Khomarti, Naga Sadhu and Gangajali (carrier of Ganga Jal) were exempted from Piligrim Tax. But Gangajali had to be accompanied by a panda. Traders coming to Puri did not pay the tax. But they were not allowed to enter Puri during the Rathyatra. Kangals or the people in extreme poverty did not pay any tax. The British administrative officers, military officers and sepoys in the British army also enjoyed exemption of Pilgrim Tax but they had to obtain permission from the commanding officer to enter the temple. The Desis or people dwelling between the river Baitarani and Ganjam were allowed into Puri at any time in the year without restrictions. But during the Rathyatra and the Dola Jatra, only the Desis from Pipli in the north and Manikapatna in the south were allowed free entry. Others had to pay the tax, which was Re 1 for Laljatri, eight annas for Nimlaljatri and four annas for Bhurrangjatri.
(Based on James Peggs’ Pilgrim Tax in India: Facts and Observations Relative to the Practice of Taxing Pilgrims in Some Parts of India, and Paying a Premium to Those who Collect them for the Worship of Juggernaut at the Great Temple in Orissa.)