The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c15.s3.35

c15.s3.35

Development of national resources being thus provided for in diverse ways, the Hindu theory of taxation automatically finds its own safety-valve. This principle of replenishment or recuperation is clearly stated by Śukra in the dictum that the "collector of taxes is to be like the gardener who plucks flowers and fruits after having duly nourished the trees with care."² Kâmandaka's idea is similar.