Theory of Government in Ancient India (Post-Vedic) c6.159

c6.159

In times of emergency, the ordinary fiscal rules must be suspended. If the people are in distress, the king must come to their aid with his money. On the other hand, if the government is faced with a crisis, as on the outbreak of a war, it is justified in adopting financial measures which would be regarded improper or sinful in ordinary times. Adversity has a morality of its own. Then the king may force his unwilling subjects to disgorge their wealth, though he should take care not to drive them to exasperation and revolt. In times of danger or war, it is a wise course for the king to take his subjects into his confidence. He should explain the whole situation to them and then impose extra taxes. If war exhausted the treasury, the king might take the wealth of all, but even in the acutest of crises Brâhmaṇas are exempt from taxation. "Let not thy heart be moved," says the Mahâbhârata, "even when thou art in great distress, upon seeing Brâhmaṇas possessed of wealth." On no account are the Ṛitvijas, Purohits, Preceptors and Brâhmaṇas in general to be oppressed.¹