Taxing Times - Breast Tax: A Symbol of Oppression and Empowerment

Warning, this may not be a great episode for the kiddos to listen to. 

On this episode we are going back to my ancestor’s roots in India to “cover” or “maybe uncover” the woman’s breast tax. 

Today’s day and age enforces all woman covering their breasts – as they are a thing of sexuality and promiscuity. However, this has not always been the case – in fact the obligation to cover or even the right to cover one’s breasts varied from time period & culture. 

Transcript

Hello and welcome to Taxing Times, the podcast that explores the fascinating, controversial and often wacky history of taxation. I'm your host Nupur Kumar - aka Super Nupur, a major tax & history nerd and the managing partner of FACT Professional, a CPA firm.

 Warning, this may not be a great episode for the kiddos to listen to. 

 On this episode we are going back to my ancestor’s roots in India to “cover” or “maybe uncover” the woman’s breast tax. 

 Today’s day and age enforces all woman covering their breasts – as they are a thing of sexuality and promiscuity. However, this has not always been the case – in fact the obligation to cover or even the right to cover one’s breasts varied from time period & culture. 

 The breast tax, or mulakkaram, was a poll tax imposed on women belonging to lower caste communities by the Kingdom of Travancore (in present-day Kerala) in the early 19th century. 

 The tax was not applicable to upper caste women of Travancore. The tax was based on the size of the breasts and the ability to pay. The tax collectors, who were usually upper caste men, had the right to inspect and measure the breasts of the women. The tax was seen as a way of humiliating and oppressing the lower caste women, who were not allowed to cover their breasts in public or wear upper garments. In those days having the ability to cover your breasts was considered and upper class privilege. 

 The exact amount of the breast tax, or mulakkaram, is not known, as there are no historical records or evidence to support it. However, some sources suggest that the tax was based on the size and attractiveness of the breasts, and that it varied from woman to woman depending on the tax collector’s discretion and the ability to pay. The tax was not a fixed rate, but a negotiable one, and it could be paid in cash or in kind. Some women had to sell their jewelry, land, or cattle to pay the tax, while others had to borrow money or work as laborers to earn the tax. The tax was a heavy burden on the lower caste women, who were already poor and oppressed by the upper caste system. 

 The breast tax is linked to a legend of Nangeli, a woman who lived in Cherthala in Travancore. Nangeli’s story is a legend that depicts a woman who lived in the early 19th century in Cherthala, a village in the Kingdom of Travancore (now part of Kerala state in India). According to the legend, she cut off her breasts and presented them to the tax collector as a protest against the breast tax. The legend also says that she unfortunately died of blood loss and her husband committed suicide by jumping into her funeral pyre. Her act of resistance is said to have inspired other lower caste women to cover their breasts and revolt against the tax. 

 However, the truth of Nangeli’s story is questionable, as there are no historical records or evidence to support it. Some historians have argued that the breast tax was not based on the size or attractiveness of the breasts, but was a standard rate charged from women as a poll tax. They also claim that the legend of Nangeli was a product of the Victorian morality that influenced the society under British colonial rule, and that the original issue was not about covering the breasts, but about the economic and social oppression of the lower castes by the upper castes. 

 Nangeli’s story is a controversial and contested one, as it reflects the different perspectives and interpretations of the caste, gender, and class dynamics in the history of Kerala. Some view her as a heroic martyr who fought against the injustice and discrimination of the caste system, while others see her as a fictional character who was used to romanticize the struggle of the lower castes. 

 The breast tax was abolished in 1859, after the Channar revolt, which was a movement of lower caste women demanding the right to wear upper garments. The revolt was supported by Christian missionaries and social reformers, who challenged the caste system and the discrimination against women. The revolt was also influenced by the Victorian standards of morality that penetrated into society under British colonial influence. 

 The breast tax is a historical example of how women’s bodies were controlled and exploited by the patriarchal and casteist system. The tax had a negative impact on women’s self-esteem, dignity, and freedom. The tax also reflected the economic and social inequality that existed between the castes. It was afterall a form of violence and oppression that violated the human rights of women. 

 We must remember that like most colonized nations - there was an India before it was a British Colony. The idea of exposing one’s breasts as a sexual idea wasn’t one that necessarily existed before India was colonized by the British. Interestingly you will see this through many cultures even today. If you look at paintings or illustrations of cultures from all over the world you will see exposed breasts – the idea of them being “sexual” came from Victorian England and other more conservative cultures. 

 In fact the “Sari” which is a national outfit worn today by many Indian woman has a “blouse” & “petticoat” included in the outfit – which are obviously not Indian terms. Before the blouse and petticoat, it was simply a long fabric that was intricately tied around a woman’s body to emphasize and support her curves while still providing flexibility to work or move around. These are remnants of modesty based beliefs held event today from the times of colonization.

 So what do you think?

Is the right to cover or uncover one’s breast important?

Was the story of Nangeli a true one or something created with purpose?

 That's all for this episode of Taxing Times. You can also follow us on instagram @factprofessional and send us a message for other podcast ideas. For tax or accounting questions, you can email our office info@factprofessional.com. And don't forget to subscribe to this podcast on your favorite platform and leave a review. Thank you for listening and stay tuned for more Taxing Times!"