Social and Political Life in the Vijayanagara Empire (A.D. 1346 – A.D. 1646) v1.c10.s5.t3.1

v1.c10.s5.t3.1

A tax has been thus defined by Manu in one of his regulations already cited above: "Let the king make the common inhabitants of his realm who live by traffic, pay annually some trifle, which is called a tax".² He has also mentioned the relationship between taxation and protection in the following passages: "The highest duty of a Kshatriya is to protect his subjects, for the king who enjoys the rewards, just mentioned, is bound to (discharge that) duty".³ "That king, indeed, is ever worthy of honour who ensures the safety (of his subjects); for the sacrificial session (sattra, which he, as it were, performs thereby) ever grows in length, the safety (of his subjects) representing the successful fee. A king who (duly) protects (his subjects) receives from each and all the sixth part of their spiritual merit: if he does not protect them, the sixth part of their demerit also (will fall on him). Whatever (merit a man gains by) reading the Veda, by sacrificing, by charitable gifts, (or by) worshipping (gurus and gods), the king obtains a sixth part of that in consequence of his duly protecting (his kingdom). . . . A king who does not afford protection (yet) takes his share in kind, his taxes, tolls, and duties, daily presents, and fines, will (after death) soon sink into hell. They declare that a king who affords no protection (yet) receives the sixth part of the produce, takes upon himself all the foulness of his whole people".¹ Further, "His (i.e., a Kshatriya's) peculiar duty is conquest, and he must not turn back in danger, having protected the Vaisyas by his weapons, he may cause the legal tax to be collected, (viz.) from Vaisyas one-eighth as the tax on grain, one-twentieth (on the profits of gold and cattle) which amount at least to one Kārshāpaṇa : Sudras, artisans, and mechanics (shall) benefit (the king) by (doing) work (for him)".²