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Hindu Administrative Institutions c7.s2.t2.7

Hindu Administrative Institutions c7.s2.t2.7

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c7.s2.t2.7

The notion then of taxation and protection underlying the Buddhist theory is not alien to Hindu literature. *Baudhāyana*² lays down that a king could claim one-sixth in the shape of tax and in return offer protection for the welfare of his subjects, and refers to the Brahmanical notion of the origin of kingship. The idea of compact is further seen from chapter lxvi of the *Śānti Parvan* and is postulated in the *Raghuvamśa*, i. 11 and 18. The *Arthaśāstra* of Kauṭalya states thus:

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