Historian Manu Pillai treats the concept of "breast tax" to be a misnomer which "had nothing to do with breasts" and notes that covering the breasts was not the norm in Kerala's matrilineal society during Nangeli's life-span. These beliefs have been questioned, as lower class women "were not allowed to wear upper garments in public" at all until 1859, after the Channar revolt. Īccording to local beliefs, the "breast tax" was imposed on lower class women if they covered their breasts in public, to disencourage them from doing so. The village legend of Nangeli is about a woman who lived in the early 19th century in Cherthala in the state of Travancore, and supposedly cut off her breasts in an effort to protest against the caste-based "breast tax." According to the legend, she cut off her breasts and presented them to the tax collector in a plantain leaf, then died of blood loss.
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The "breast tax" caught wider attention in 2016, when BBC reporter Divya Arya reported on a series of paintings by artist Murali T on the legend of Nangeli. The lower caste men had to pay a similar tax, called tala-karam, "moustache tax," independent from their wealth or income. They were expected to pay the tax when they became laborers, about the age of fourteen. The "breast tax" ( mulakkaram or mula-karam in Malayalam) was a head tax imposed on the Nadars, Ezhavars and lower caste communities by the Kingdom of Kingdom of Tranvancore (in present-day Kerala state of India).
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