Hindu Polity: A Constitutional History of India in Hindu Times c41.61

c41.61

§ 270A. The Paura-Jānapada are repeatedly mentioned in connexion with taxation. Taxes were fixed by common law. But the king often had the necessity and occasion to apply for an extra-ordinary taxation. Such taxes assumed the form of 'praṇaya', 'out-of-affection gifts', or a forced benevolence-tax, and the like.¹ It is evident that proposals for such taxation were first submitted to the Paura-Jānapada. According to the Artha-Śāstra the king had "to beg of the Paura-Jānapada" these taxes.² We have already noticed the discussion of grievance in the Paura sub-asssemblies and the Jānapada sub-assembly about the oppression from the king's taxes. A ruler of a subjugated country, according to Kautilya, ran the risk of causing wrath of the Paura-Jānapada, and his consequent fall, by raising money and army to be supplied to his suzerain.³