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travelled far beyond the limits proposed in this 

 review, I may as well notice ; for, as I confess that 

 I am unable to see any necessity for the measure, 

 or that any advantage could be gained by its intro- 

 duction into India, I am bound, in a measure, to 

 show cause for entertaining this view. 



Now, much is almost daily written about the 

 principles of taxation. But, independent of that 

 one grand fundamental principle, that all, in consi- 

 deration of the protection they receive, should con- 

 tribute to the necessities of the State in proportion 

 to their means, a principle, as based on common 

 sense, the soundness of which all people will be in- 

 clined to admit, the rest is little else than applica- 

 tion. And, as this, most especially in countries 

 governed by alien dynasties, must be carried out in 

 accordance with the wishes of the governed, rather 

 than the governing body ; what remains for the 

 latter, is to exercise such wisdom, judgment, and 

 ingenuity, as will direct them to collect the amount 

 required, not in accordance with any ideal principles, 

 but in such a manner as being most acceptable to 

 the latter, will cause the burden to press least 

 heavily on those who have to bear it. In England, 

 my Lord Languish and Mr. Tom Smith whitewash 

 their servants' heads, and pay annually a certain 

 snm of money to the State on this account. Both 

 do this most willingly, the former, because the cus- 

 tom has long been in use among people of his caste; 

 and the latter, because he wishes to be thought a 



