Hindu Administrative Institutions c9.s2.11

c9.s2.11

and reasonable. To use the language of modern economists, ability and least sacrifice were the guiding principles of the framers of the financial regulations of ancient times.¹ This statement is supported by unquestionable proofs. Bhīṣma advises Yudhiṣṭhira in similar terms and says that special consideration should be shown to the Vaiśyas who formed the wealthy class of the state. Pointing out to them the necessity of expenses either for administration or defences of the state, without which there will be no peace or protection, a king must exact taxes from the Vaiśyas. They must not be disregarded lest they should leave the capital for the woods. They must be conciliated, and the king must endeavour to please them and win their affection and good will. They must be assured of safety and security for their life and property. The King must adopt such other means by which they would increase their wealth. They are the mainstay of agriculture and commerce, and consequently the mainstay of a state. Hence they must be treated kindly, leniently and sympathetically. There is nothing else which does greater good to the kingdom.²