Shudras in Ancient India: A Social History of the Lower Order down to circa A.D. 600 c12.432

c12.432

There is no doubt that besides natural calamities oppressive taxation played a significant part in creating such a situation. The imposition of heavy taxes is attributed to the rulers in several Purāṇas. The *Viṣṇu* and *Brahmāṇḍa* state that the king would live on taxes such as *bali*, *bhāga* and *śulka*, but they would not peotect the prople; they would be concerned only with their own safety.⁴ The *Viṣṇu* adds that in the Kali era the king would seize the property of the people.⁵ It is obvious that the good principles of taxation set forth in the *Śānti Parvan* and elsewhere, which stress that people should be taxed to the extent which keeps them alive, were not followed by the rulers with the result that the vaiśya peasants were completely done with. Since many of the śūdras were attached to the vaiśyas as labourers, oppressive taxation also affected them deeply. It is in this context that we can appreciate Manu’s desperate provision that under no circumstances should the vaiśyas and śūdras be allowed to deflect from their duties otherwise the whole world will be thrown into chaos.