Hindu Polity: A Constitutional History of India in Hindu Times c46.15

c46.15

The theory is as ancient as the Artha-Śāstra of Kauṭilya (300 B.C.), or we should say, it is anterior to 300 B.C. for it is quoted in the Artha-Śāstra. The taxes were regarded as the wages of the king, the wages which were fixed according to the theory mentioned above (§ 267) by the original contract between the first King and the People. The broker to that contract, according to the theory, was the Creator himself. It was He who recommended Manu to the People for election.