Taxes By Goverment

"Let the king in conjunction with the Assembly, after full consideration, so levy taxes in his dominions as to ensure the happiness of both the rulers and the ruled. Let the king draw an annual revenue from his people little by little just as the leech, the suckling calf and the bee take their food** little by little. Let him not, through extreme covetousness, destroy the very roots of his own and others, happiness, since

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*Till they are able to earn their own living.
** i.e., the blood, the milk and the honey respectively. -Tr.


he, who cuts off the roots of happiness and temporal prosperity, brings nothing but misery on himself as well as on others.

The king who can be both gently and stern as occasion demands is highly honored if he be gentle to the good and stern towards the wicked.

Having thus arranged the affairs of the State, let him devote himself to the protection and welfare of his people with diligent attention. Know that king as well as his ministers to be dead, not alive, the lives and property of those subjects are violently taken away by ruffians whilst they lament and cry aloud for help. Great shall be his suffering. Promotion of happiness of their subjects, therefore, is the highest duty of kings. The king who discharges this duty faithfully, levies taxes and governs the country with the help of the Assembly* enjoys happiness, but he who does otherwise is afflicted with misery and suffering." MANU 7: 128, 129,139, 140,141-144.

"Let the king rise in the last watch of the night, have a wash, meditate on God with his whole attention, perform Homa, pay his respects to the devoutly learned men, take his meal and enter the audience chamber. Let him standing there show respect to the people present. Having dismissed them, let him take counsel with his Prime Minister on state affairs. Thereafter let him go out for a walk or a ride, seek the top of a mountain wilderness, where there is not even the tiniest tree (to hide a person), or a sequestered house and discuss (state affairs) with him in all sincerity.

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* As described in Manu in the 7th Chapter. -Tr.


"That king, whose profound thoughts other men even though combined cannot unravel, in other words, whose thought are deep, pure, centered on public good, and hidden shall rule the whole earth, even though they be poor. Let him never do even a single thing without the approval of the Assembly." MANU 7: 145 - 148.