The correct answer is (a) Salani.
Salani was a tax imposed by the Gurkhas on leather goods. It was a form of indirect tax, which means that it was levied on the production or sale of a good, rather than on the person who consumed it. The tax was collected by the Gurkha government and used to fund its military and other expenses.
The other options are incorrect. Maanga was a tax imposed on land, Mijhari was a tax imposed on livestock, and Kushahi was a tax imposed on salt.
Salani was a significant source of revenue for the Gurkha government. It was estimated that the tax generated around 10% of the government’s total revenue in the early 19th century. The tax was unpopular with the people of Nepal, who saw it as an unfair burden. However, the Gurkha government was able to enforce the tax because of its strong military and its control over the country’s trade routes.
The Salani tax was abolished in 1951, after the overthrow of the Rana dynasty. The abolition of the tax was one of the first reforms of the new government, which was committed to reducing the burden of taxation on the people of Nepal.