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The characteristics of a king of desirous of victory (惫颈箩颈驳墨峁�u) is to compell other kings to be taxpayers king. Tax payer kings are 办补谤补诲腻 峁�a峁ａ弓丑补产丑腻驳补辫谤补诲腻. Means, the kings paying one sixth of produced crop as revenue toward other vigorous king. Taking the example of 驰耻诲丑颈峁ａ弓丑颈谤补 from the 惭补丑腻产丑腻谤补迟补 惭腻驳丑补 elaborated this concept. He reminds us how 测耻诲丑颈峁ａ弓丑颈谤补 became 惫颈箩颈驳墨峁�u with the help of his brothers. He compelled other kings to be taxpayers with the help of his brothers. In the commentary named 蝉补谤惫补峁僰补峁Ｄ� of the ninth verse of the second canto of the epic

艢颈艣耻辫腻濒补惫补诲丑补 惭补濒濒颈苍腻迟丑补 蝉补测蝉鈥�

鈥渂hr膩t峁沚hi岣� bh墨m膩dibhi岣� hetubhi岣� 办补谤补诲腻岣� 峁�a峁ａ弓丑补产丑腻驳补辫谤补诲腻岣� | a办补谤补诲腻岣� 办补谤补诲腻岣� sampadyam膩n膩 办峁泃腻 karad墨办峁泃腻岣� bh奴p膩l膩岣� yasya sa 办补谤补诲墨办峁泃补bh奴p膩lama峁囜笉ala岣� 迟补辫补蝉补岣� 蝉耻迟补岣� 诲丑补谤尘补辫耻迟谤补岣� asmat 惫颈苍腻 asm膩bhir惫颈苍腻 api ityartha岣� 触鈥�

Therefore 驰耻诲丑颈峁ａ弓丑颈谤补 was 鈥�办补谤补诲墨办峁泃补 产丑奴辫腻濒补岣�鈥�. He is the king 惫颈箩颈驳墨峁�u of all kings.

Lord Manu did not say anything about taxpayer king but he elaborately discussed about the system of revenue of an ideal country in the seventh chapter of the 惭补苍耻蝉补峁僪颈迟腻. Main duty and responsibilitiy of a king are to conduct well administration for the important of the kingdom. For the fulfillment of this duty king collects annual revenue and tax from his subjects at a fixed rate according to the books sacred rules.

It is said in the 惭补苍耻蝉补峁僪颈迟腻.鈥�

鈥測ath膩 phalena yujyeta 谤腻箩腻 办补谤迟腻 ca karma峁嚹乵 |
tath膩vek峁�ya n峁沺o r膩峁ａ弓re kalpayet 蝉补迟补迟补峁� kar膩n |触鈥� 7.128 ||^[1]

鈥淎fter due consideration king shall always fix in his realm the taxes in such a manner that both he himself and the man who does the work receive their due reward.鈥�^[2]

In this way, the king will fixed the rate of revenue upon his subjects, so that they would not be in problem and on the other hand treasury would not be vacant.

It is seen in the 惭补苍耻蝉补峁僪颈迟腻.

鈥測ath膩lp膩lpamadanty膩dya峁� v膩r峁�okovatsa峁�a峁璸ad膩岣� |
tath膩lp膩lpo grah墨tavyo r膩峁ａ弓r膩dr膩j帽膩vdika岣� 办补谤补岣� |触鈥� 7.129 ||^[3]

鈥淎s the leach, the calf, and the bee take their food little by little even so must the king draw from his realm moderate annual taxes鈥�^[4].

Another important principle of taxation is stated in this verse. Tax should be levied in such a manner that the person who pays it should not feel any pressure or difficulty. It is worthy to note, that Manu recommends annual payment of taxes.

In the 搁补驳丑耻惫补峁兣沘 碍腻濒颈诲腻蝉补 composed that the sun takes juice from the earth at summer season and at the time of monsoon he accomplishes welfare of the earth by thousand times rain.

Like that king (Raghu) collected tax or revenue from his subjects and took care of them by comprehensive welfare by the using of collected revenue鈥�

鈥渟ahasragu峁嘺mutsra峁ａ弓um膩datte hi 谤补蝉补峁� 谤补惫颈岣� 触鈥�

For the arrangement of people鈥檚 happiness prosperity concrete defence, fund raising in treasury are verstly important. Treasury is enriched by one sixth percentage of harvested crop, export and import duty, fine and collected money from enemy. These are mentioned in the 艢腻苍迟颈辫补谤惫补苍 of the 惭补丑腻产丑腻谤补迟补.

130, 131, and 132 verses of the 惭补苍耻蝉补峁僪颈迟腻 give a detailed scale of taxes on different things. The scale here differ from the 础谤迟丑补艣腻蝉迟谤补 (2.22).

鈥淚n the 础谤迟丑补艣腻蝉迟谤补 of 碍补耻峁璱濒测补 we get:

鈥�(2.6.2-9) Purport to give a classified list of income sources, but this is a rather confusing mixture of many things鈥攔evenue from Crown enterprises, taxes and tools, service charges and fines. Sometimes only the title of the Head of a Department is specified, perhaps to indicate revenue resulting from his activities. Sometimes it is just a list of different kinds of forests, flowers or fruit or the list under mines (gold, silver, diamonds etc.) How revenue is obtained from these is not clearly spelt out. Of the different lists in the eight verses, (2.6.2) enumerating the types of revenue collected from within the fortified towns and (2.6.3) those collected from the countryside are the most extensive.鈥�^[5]

碍补耻峁璱濒测补 says:

鈥�艣耻濒办补峁� 诲补峁囜笉补岣� 辫补耻迟补惫补峁� n膩gariko lak峁�a峁嚹乨hyak峁�o 尘耻诲谤腻诲丑测补办峁�a岣� 蝉耻谤腻 蝉奴苍腻 蝉耻迟谤补峁� 迟补颈濒补峁� 驳丑峁泃补峁� 办峁Ｄ乺补岣� sauvar峁噄ki岣� papyasa峁僺tha 惫别艣测腻 诲测耻迟补峁� 惫腻蝉迟耻办补峁� k膩ru艣ilpiga峁噊 devat膩dhyak峁�o dv膩rab膩hirik膩deya ca durgam | 蝉墨迟腻 bh膩go bali岣�karo 惫补峁噄办 苍补诲墨辫腻濒补蝉迟补谤辞 苍腻惫补岣� 辫补迟迟补苍补峁� 惫颈惫颈迟补峁� 惫补谤迟补苍墨 rajju艣corarajju艣ca r膩峁ａ弓ram | suvar峁嘺rajatavajrama峁噄mukt膩prav膩la艣a峁卥halohalava峁嘺bh奴miprastararasadh膩tava岣� 办丑补苍颈岣� | pu峁�paphalav膩峁璦峁�a峁囜笉aked膩ram奴lav膩p膩岣� 蝉别迟耻岣� | pa艣um峁沢adravya hastivanaparigraho vanam | gomahi峁�amaj膩vika峁� kharo峁ａ弓rama艣v膩艣vatara峁� ca 惫谤补箩补岣� | sthalapatho v膩ripatha艣ca 惫补峁噄办apatha. ityaya艣ar墨ram 触鈥� (2.6.2-9) ||^[6]

English version says:

鈥淐ustom-duties, fines, standardization of weights and measures, the city superintendent, the mint master, the superintendent of passports, spirituous liquors, animal slaughter, yarn, oil, ghee sugars the goldsmith, the marketestablishment, prostitutes, gambling, buildings, the group of artisans and artists, the temple鈥攕uperintendent and what is to be received at the gates and from outsiders,鈥攖hese constitute (the source of income called) 鈥榝ort鈥�.

Agricultural produce, share, tribute, tax, the trader, the river-guard,the ferry, ships, the port, pastures, road-cess, land-survey, and thief-catching,-these constitute 鈥榗ountry鈥�.

Gold, silver, diamonds, gems pearls, corals conch shells, metals, sait and ores derived from the earth, rocks and liquids,-these constitute 鈥榤ines鈥�.

Flower gardens, fruit orchards, vegetable gardens wet crop fields and sowings of roots,-these constitute 鈥榠rrigation works鈥�.

Enclosures for beasts, deer-parks, forest for produce and elephant forests-these constitute 鈥渇orests.鈥�

Cows and buffaloes, goats and sheep, donkeys and camels and horses and mules,-these constitute herds.鈥�

The land-route and the water-route constitute 鈥�trade-routes鈥�. This is the corpus of income.鈥�^[7]

In the 惭补苍耻蝉补峁僪颈迟腻 we find people were used to pay tax to the king by the different ratio of the different source, This opinion is the same in the 础谤迟丑补艣腻蝉迟谤补. The concept of tax is found in the epic of 惭腻驳丑补.

This is reflected in a verse of his epic the 艢颈艣耻辫腻濒补惫补诲丑补.

鈥湴觳拱�补诲墨办峁泃补bh奴p膩lo bhr膩t峁沚hirjitvarairdi艣膩m |
惫颈苍腻峁噛asmadalambh奴rijy膩yai 迟补辫补蝉补岣� 蝉耻迟补岣� |触鈥� 2.9 ||^[8]

鈥淭he son of dharma (i.e) (驰耻诲丑颈峁ａ弓丑颈谤补) with all the kings made tributary to him by his brothers. Who are the conquerors of the quarters, will be able to perform the sacrifice even without us鈥�.^[9]

The 惫颈箩颈驳墨峁�u kings compell other kings to pay tax. This is the speciality of them.

驰耻诲丑颈峁ａ弓丑颈谤补鈥檚 mighty brothers are heroes indomitable champions who have extended their conquests over the entire arena of this wide-wide universe. Thereby they have brought all the rulers, great and small, under 驰耻诲丑颈峁ａ弓丑颈谤补鈥檚 complete control. With much powerful brothers and assisted by the whole host of earthly kings, the strong pious monarch is competent enough to bring the sacrifice to a successful termination inspite of our abstention from participation in the ceremony.

痴颈箩颈驳墨峁�u king never over looks prosperous enemy. Because conversant with the 艣腻蝉迟谤补鈥� s said grown up desease and enemy are the same word.

This concept arises through 惭腻驳丑补鈥檚 political thought.

鈥渦tti峁ａ弓ham膩nastu paro nopek峁�ya岣� pathyamicchat膩 |
samau hi 艣ip峁璦ir膩mn膩tau vartsyant膩v膩maya岣� sa ca |触鈥� 2.10 ||^[10]

鈥淎 rising enemy should not be neglected by one who desires welfare. An ascending disease and an enemy have been said to be equal by the learned.鈥�^[11]

The 惫颈箩颈驳墨峁�u King should not neglect any type of enemy. Specially he should care gradually increasing enemy. 艢腻蝉迟谤补办腻谤补鈥� s say that advancing disease and developing enemy are the same. If they are neglected then disease and enemy would be out of control and most harmful also.

A rising enemy is a standing menace and so his progress should chased and cheeked by all means. A disease when not nipped in the bud looms awful and appalling. A dreadful disease before it assumes as an alarming turn. So, it should be hunted down and held at lay in its very nascent nature that an enemy, before him becomes implacable and invulnerable. By all means enemy should be exterminated at all hazards.

In this respect commentator 惭补濒濒颈苍腻迟丑补 said鈥�

鈥渁lp墨yaso'峁�yarerv峁沝dhimah膩narth膩ya rogavat 触鈥�

In the 艢颈艣耻辫腻濒补惫补诲丑补 tax came in the context of the 痴颈箩颈驳墨峁�u king and Government power. Here the poet established his conception of tax basing the thoughts of the 惭补苍耻蝉补峁僪颈迟腻 and the 础谤迟丑补艣腻蝉迟谤补. Here 惭腻驳补 used the word kara like Manu. But 碍补耻峁璱濒测补 used the word 艣耻濒办补 bearing the same meaning.

Footnotes and references:

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[1]:

Manabendu Bandyopadhaya, (Ed. & Beng. trans.): 惭补苍耻蝉峁僪颈迟腻, p. 688.

[2]:

Ashokanath Shastri, (Ed.): 惭补苍耻蝉补峁僪颈迟腻, p. 142.

[3]:

Manabendu Bandyopadhaya: Op. cit., p. 688.

[4]:

Ashokanath Shastri: Op. cit., p. 143.

[5]:

L. N. Rangarajan, (Ed. trans. and rearranged): Kau峁璱l墨ya the 础谤迟丑补艣腻蝉迟谤补, p.226.

[6]:

R. P. Kangle, (Ed. & trans): The Kau峁璱l墨ya 础谤迟丑补艣腻蝉迟谤补, Part-I, p.41.

[7]:

ibid., part鈥揑I, pp.75-77.

[8]:

Haridas Siddahantavagisha, (Ed. & trans.): 艢颈艣耻辫腻濒补惫补诲丑补, p. 50.

[9]:

Sitanath Kavyaratna & Madhab Dass Sankhyatirtha: Op. cit., p. 27.

[10]:

Haridas Siddantavagisha: Op. cit., p.50.

[11]:

Sitanath kavyaratna & Madhab Dass Sankhyatirtha: Op. cit., p. 31.