Hindu Administrative Institutions c9.s2.1

c9.s2.1

That taxes were just, equitable, and reasonable is borne out by a number of literary and epigraphic evidence. It is said that a king should not have recourse to *adharmic* methods; nor should he be impelled by greed or covetousness. In either case the king’s position will become intolerable. Unrighteous tax-gatherers are compared to greedy milkmen who would cut off the udder of a cow to get all the milk.³ But to increase the milk of the cow the owner must feed the animal sumptuously with fresh, green and rich food. In the same way moderate and seasonal collection of taxes will draw the people nearer to him and will ensure the future revenues of the state.¹ Bhīṣma advises Yudhiṣṭhira to behave like the gardener who will gather flowers in season without prejudice to the growth of the plant.²