A History of Hindu Political Theories from the Earliest Times to the End of the First Quarter of the Seventeenth Century A.D. c6.21

c6.21

∗ Cf. K. P. Jayaswal (*Calcutta Weekly Notes*, Vol. XVI. pp. xix-xxi; *Introduction to Hindu Polity*, pp. 17-18).
* The constitutional significance of the rules of taxation in the Brahmanical canon was first pointed out by Mr. K. P. Jayaswal (*Introduction to Hindu Polity*, Modern Review, Calcutta, May---September, 1913). We may quote here the disappointing example of two other ancient peoples showing how a complete void in the theory of taxation resulted from the absence of individual rights with reference to the State. "The whole constitution of the societies of Greece and Rome," says Prof. Bastable (*Public Finance*, p. 17), "was based on conceptions directly opposed to those under which our modern doctrines have been formed. With them the State was placed above and before the individual, who was bound to sacrifice himself unreservedly for his country. To persons holding such a belief the question of just taxation would appear to be of trifling importance."