Pre-Buddhist India: A Political, Administrative, Economic, Social and Geographical Survey of Ancient India Based Mainly on the Jataka Stories c4.t5.56

c4.t5.56

Revenue and taxation were, as they are now, the mainstay of the State. From the earliest times this principle, which reflects practice, must have been firmly established. "The legitimate functions of Government," to employ the economic language of Fawcett,¹ "....cannot be performed without incurring a considerable expense. To meet this expense taxation is necessary." Similarly, 'revenue is the condition of the existence of governments'.² These are no modern specialities. If Kauṭilya thinks and preaches that "finance is the basis of all activity of the state."³ and if other Hindu political thinkers of those ancient times agree with him,⁴ the condition must be as much true with the period traversed by the *Jātaka* stories, even though there may not be any such clear-cut principles and theories of taxation. As a matter of fact, the *Jātakas* do recognise the utmost importance of the treasury (*Kosa*) and the store-houses (*Koṭṭhāgāra*).⁵