Hindu Administrative Institutions c9.s2.7

c9.s2.7

Hindu texts on polity always advocate the principle of equity in the matter of collecting taxes. It is said that the weaknesses of the people must be played upon by soft tricks. This must be like the ‘long nosed rat eating the flesh from the feet of sleepy persons, and like the increasingly heavy loads on the back of a young bull’. Hence taxation must keep well within the limits of taxable capacity. In this way it is recommended that the treasury ought to be increased by means of a graduated system of taxation. It is further said that before imposing fresh taxes the leaders of the people must be conciliated so that the masses may not rise to resist.¹ Taxes should then be light. As occasion demanded they must be raised little by little having regard to time and place.² This was possible as the administration was designed with a view to ensure rigorous economy. Machinery was devised to carry on duties efficiently and economically as circumstances allowed.³ Prof. Banerjee’s remark in this connection seems just. ‘The principles on which the tax-system was based were sound