History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.409.4

v4.c62.409.4

The king should act like a gardener who prepares garlands without harming the trees and their leaves and should not act like one who prepares coals from trees (Śānti 71. 20)²³⁵. Manu VII. 139 requires that the king should not through greed tax the subjects heavily, as he would thereby cut off the roots (i. e. prosperity and contentment) of the people, nor should he cut off his own roots (i. e. reduce himself to bankruptcy) by levying no taxes. A third principle of taxation was that when increasing taxes the rise should be gradual and a little at a time (Śānti 88. 7-8). Taxes were to be recovered at a proper time and proper place (Śānti 88. 12 and Kām. V. 83-84)²³⁶. When taxing traders the king should make allowance for the price they had to pay, for the chances of selling the commodity (in his kingdom), the distance over which the merchandise was brought, what they must have spent for their food and condiments and the cost of guarding the merchandise (Manu VII. 127 = Śānti 87. 13-14)²³⁷. In the case of artisans, before taxing them, the king has to pay regard to the labour and skill involved and to the necessaries of life required by them (Śānti 87. 15). Every one, however poor, must contribute something to the finances of the realm. Manu (VII.