"मनुस्मृति" में राजा द्वारा किस प्रकार जनता से आयकर तथा
अन्य प्रकार के कर वसूल करने चाहिये और कितनी मात्रा में करना
चाहिये इस का भी विशद वर्णन है | उदाहरणार्थ निम्नलिखित श्लोक
दृष्टव्य है :-
नोच्छिन्यादात्मनो मूलं परेषां चातितृष्णया |
उच्छिन्द्यादात्मनो मूलमात्मानं तांश्च पीडयन् || -मनुस्मृति ७/१३९
भावार्थ - राजा को उचित है कि वह लालची हो कर अत्यधिक कर ले
कर प्रजा को पीडित न करे तथा बिल्कुल ही कर न ले कर अपना भी विनाश
नही करे | क्योंकि अपने मूल (आधार) के नाश से राजा अपनी तथा प्रजा की
भी हानि कर देता है |
Nocchinyaddyadaatmano moolam pareshaam chaatitrushnayaaan = .
Ucchindyaadaatmano moolamaatmaanam taamshcha peedayan.
Na = not. Ucchindya = dewstrou. Aatmano = self. Moolam =
base, source. Pareshqaam = others (the citizens) Cha = and
Ati= too much. Trushnayaa = greed. Peedayan = oppression
i.e. It is proper for the King not to oppress the citizens by imposing
excessive tax on them driven by his greed , He should also not invite
trouble for himself , by not imposing any tax, because by doing so he
not only destroys the very foundation of his kingdom but also causes
harm to the citizens,
(The author of the "Manusmriti" has discussed in great detail various
principles of taxation and even the quantum of tax to be imposed.
The above shloka gives just a glimpse of his wisdom.)
अन्य प्रकार के कर वसूल करने चाहिये और कितनी मात्रा में करना
चाहिये इस का भी विशद वर्णन है | उदाहरणार्थ निम्नलिखित श्लोक
दृष्टव्य है :-
नोच्छिन्यादात्मनो मूलं परेषां चातितृष्णया |
उच्छिन्द्यादात्मनो मूलमात्मानं तांश्च पीडयन् || -मनुस्मृति ७/१३९
भावार्थ - राजा को उचित है कि वह लालची हो कर अत्यधिक कर ले
कर प्रजा को पीडित न करे तथा बिल्कुल ही कर न ले कर अपना भी विनाश
नही करे | क्योंकि अपने मूल (आधार) के नाश से राजा अपनी तथा प्रजा की
भी हानि कर देता है |
Nocchinyaddyadaatmano moolam pareshaam chaatitrushnayaaan = .
Ucchindyaadaatmano moolamaatmaanam taamshcha peedayan.
Na = not. Ucchindya = dewstrou. Aatmano = self. Moolam =
base, source. Pareshqaam = others (the citizens) Cha = and
Ati= too much. Trushnayaa = greed. Peedayan = oppression
i.e. It is proper for the King not to oppress the citizens by imposing
excessive tax on them driven by his greed , He should also not invite
trouble for himself , by not imposing any tax, because by doing so he
not only destroys the very foundation of his kingdom but also causes
harm to the citizens,
(The author of the "Manusmriti" has discussed in great detail various
principles of taxation and even the quantum of tax to be imposed.
The above shloka gives just a glimpse of his wisdom.)
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