Principles of Hindu Taxation

J. N. C. Ganguly

Principles of Hindu Taxation – Canons of Taxation

Vol. 2 · No. 1March - 1926pp. 129–146English

Summary

J. N. C. Ganguli revisits the fiscal thought of ancient Indian economists by framing it around four canons of taxation similar to those later articulated by Adam Smith. Drawing on Manu, Yājñavalkya, Kauṭilya and other sources, he identifies the first canon as the subject’s duty to contribute revenue in exchange for royal protection. The second canon emphasises moderation, arguing that taxes should not exceed a sixth of a peasant’s produce and should be adjusted for calamities. The third canon stresses convenience in collection, recommending harvest‑time dues and acceptance of kind payments. The fourth canon concerns the proper appropriation of revenue for public works and charity, highlighting admonitions against extravagance. Ganguli also reviews exemptions for Brahmins and the poor, the differentiation between taxes on land, trade and profession, and the moral injunctions linking taxation with dharma.

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Conclusion

Ganguli concludes that Hindu legalists envisioned a just fiscal system wherein taxation was both a civic duty and a reciprocal contract. By emphasising moderation and welfare, ancient canons anticipated modern principles of equity and economy.

Key passages

Chosen by AI from the article's text. Each one is checked word for word against the text before it is shown.

“When taken collectively, the Eastern maxims of taxation yield that sound economic exposition which 15 neither far, nor different from what holds good in the modern world.”
“The guiding ideal 15 that —"it is not the heavily taxed realm which executes great deeds, but the moderately taxed one, whose ruler, not sacrificing the power છાં defence, manages administration”
“Kautilya—“Just as {ruits are gathered from a garden as often as they become ripe, so revenue should be collec- ted as often as it becomes ripe.”

Works cited in this article

Gautama Samhita (Dutt's Translation)
Manu Samhita
Mahibharata
Fawcett's Pol. Econ
Prin. Pol. Econ

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In this issue

Vol. 2 · No. 1

1–15A Short History of CeylonWilhelm Geiger 16–27Stupa and TombB. M. Barua 27–38Rasātala or the Under‑WorldNandu Lal Dey 38–47The Trade of India (from the earliest period up to the 2nd century A.D.)P. T. Srinivas Iyengar 47–52SalihotraGirindranath Mukherji 53–67Some old Bengali Books and Periodicals in the British MuseumSushil Kumar De 67–76Patañjali as he reveals himself in the MahābhāṣyaPrabhat Chandra Chakravarti 77–86A Copper‑plate Grant of Viśvarūpa Sena of BengalHariprasad G. Shastri 89–128Inscriptional Excursions in Respect of Asoka EdictsB. M. Barua 129–146Principles of Hindu Taxation – Canons of TaxationJ. N. C. GangulyCurrent article 146–157Hindu Politics in Italian – MachiavellismBenoy Kumar Sarkar 157–158Two Seals from CutchD. B. Diskalkar 159–176Indian Literature Abroad (In China) IIPrabhat Kumar Mukherji 177–180The date of Kaniska and Mr. KimuraSten Konow 180–182A Note on Excavation‑work by Medieval BengaleesRamesh Basu 183–186Perumal's ApostacyK. Rama Pisharoti 186–188A Note on the Evidence of Pāṇini on Vāsudeva‑worshipK. G. Subrahmanyam 188–191Progress of Archaeological Research in MysoreC. S. Srinivasachari 192–195The Cerebralization of the Dental Nasal in PāliVidhushekhara Bhattacharya 195–198Calcutta Imperial Library 198–203Ownership of the Soil in Ancient India : The evidence of certain texts discussedU. N. Ghoshal 204–214ReviewsNalinaksha Dutt, U. N. Ghoshal, D. Bhattacharya, Panchanan Mitra, Subimal Chandra Datta 215–219Select Contents of Oriental Journals

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