Hindu Polity: A Constitutional History of India in Hindu Times c46.2

c46.2

§ 334. The Hindu theory of taxation is of immense importance from the constitutional point of view. Taxes had been fixed by Law and the scales had been embodied in the Sacred Common Law. The consequence was that whatever the form of government, the matter of taxation was not an object of the ruler's caprice. No friction could therefore legally arise between the Crown and the People on the question of taxation. The main source of friction and of oppression was thus guarded against.