Hindu Administrative Institutions c7.s2.t2.14

c7.s2.t2.14

More or less the same hymn occurs in the *Atharva Veda*.¹ According to the *Rig Veda Saṃhita*² the king was the sole taker of taxes and was offered a raised throne-seat. Jayaswal reads into this text an important interpretation, namely, that it signifies that the idea of state as an organism was realized even in Vedic days. The king's seat as the highest part in the body-politic is also seen in a text of the *Atharva Veda*.¹ From this