Theory of Government in Ancient India (Post-Vedic) c7.38.1

c7.38.1

Manu lays down the same principles of taxation as the Mahâbhârata. He has a remarkable idea on the origin and validity of property. "Land belongs to him who clears off the timber and a forest animal to him who owns the arrow." It reminds one of Locke who sees the beginning of property in the mixing of human labour with natural substance. But in Manu the idea is not followed up by establishing taxation on consent. The maxim is "No taxation without protection." A king who levies taxes but does not afford protection takes upon himself "all the foulness of his people" and sinks into hell. Duties and taxes must be fixed after full consideration in a manner so as to provide an adequate revenue to the state and an adequate return to the workers. "As the leech, the calf and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes." The land-tax should be one-sixth, one-eighth, or one-fourth of the crops, that is, the gross produce. "A fiftieth of cattle and gold may be taken by the king," says Manu. Here he seems to refer to fresh acquisitions in these species of property. There was hardly anything which the state did not tap to increase its resources. Manu awards the king a sixth part of "trees, meat, honey, clarified butter, perfumes, (medical) herbs, substances used for flavouring food, flowers, roots and fruits;