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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 introduction into India, I am bound, in a 

 measure, to show cause for entertaining this view. 



Now, much is daily written about the principles 

 of taxation. But, independent of that one grand 

 fundamental principle, that all, in consideration of 

 the protection they receive, should contribute to the 

 necessities of the State in proportion to their 

 means, a principle, as based on common sense, 

 the sound ness of which all people will be inclined to 

 admit, the rest is little else than application. And, 

 as this, most especially in coantries governed by alien. 

 dynasties, must be carried out in accordance with 

 the wishes of the governed, rather than the govern- 

 ing body, what remains for the latter, is to exercise 

 such wisdom, judgement, 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 burthen to press least heavily on those 

 who have to bear it. In England my Lord Lovelace 

 and Mr. Tom Smith whitewash their servants' 

 heads, and pay annually a certain sum of money 

 to the State on this account. Both do this most 

 willingly, the former because the custom has long 

 been in use in his order; and the latter because 

 he wishes to be thought a member of the fashiona- 



