History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.409.2

v4.c62.409.2

The principal means of filling the treasury is taxation. It is therefore necessary to consider first the principles of taxation as evolved by our writers. The first principle was that the king could not levy, according to the smṛtis, taxes at his pleasure or sweet will, that the rates of taxes which the king was entitled to levy were fixed by the smṛtis and varied only according to the commodity and also according as the times were normal or there was danger of invasion or some other calamity impending. For example, Gaut. X. 24, Manu VII. 130, Viṣṇu Dh. S. III. 22-23 declare that the king may ordinarily take a sixth part of the grain-crops or produce of the soil, but Kauṭ. (V. 2), Manu (X. 118), Śānti 87, Śukra IV. 2. 9-10 permit the king to take even one-third or one-fourth part of the crops in times of distress (*āpad*). It has however to be noted that Kauṭilya requires the king to beg (*yāceta*) of the people for this heavy taxation, he employs the word *praṇaya* (request) for such demands, such taxation was not to be levied from inferior lands, and he expressly says that such a demand for excessive taxation is to be made only once and not twice in the same distress.²³² Śānti (87. 26-33) contains a specimen of a long address to be given to the people when a king demands higher taxation in danger (such as 'if the enemy invades you, you will lose all including even your wives, the enemy will not restore to you what he robs you of' &c.).