The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c10.s3.t4.6

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c10.s3.t4.6

We have specimens of fiscal legislation also in Ceylonese inscriptions. From a desire that "succeeding kings should not again impoverish the inhabitants of Lamkâ by levying excessive imposts" Kirti Nissarnka Malla (1153—86) ordained certain rates at which alone revenue should be collected. And since "those who labor with billhook in clearing thorny jungles for cultivation earn their livelihood distressfully" he granted them by the same Act perpetual exemption from taxation.⁴

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