State and Government in Ancient India c20.28

c20.28

(1) The taxation was to be reasonable and equitable ; the king was never to forget that nothing exposed him to greater hatred than oppressive taxation.² The gardener plucks fruits and flowers, but does not harm the trees ; the bee sucks the honey but does not damage the flower;³ in the same way the king should collect his taxes, but should not cause any sufferings to his subjects. One who kills the goat can at best get one meal : one who feeds it well can get milk for several years.⁴ (2) The criterion of equitable taxation was that the state on the one side and the agriculturist or the trader on the other should both feel that they have got a fair and reasonable return for their labours.¹