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ble world. All persons of respectable position put 

 a device on their silver spoons, a cat, a bird, a dog, 

 a monkey &c., or on the panels of their carriages, if 

 they can afford carriages, and readily pay for the 

 privilege. Nay persons called Kings, are maintained 

 by the Government expressly to invent these devices 

 &c., for the gratification of their people. Viewed from 

 a philosophical point, these taxes, and all such as are 

 directed against pride or vanity, and not against wealth 

 or luxury, are supremely rediculous ; but as long as 

 the people are happy in bearing them, no harm is 

 done. To apply similar taxes, however, to a people 

 living in an entirely different state of society, with 

 different ideas and diametrically opposite views on 

 the subject of taxation to a people, in short, who 

 will not willingly bear them, would not only be 

 unwise, but tyrannical. In India the land revenue 

 is not a tax, and never has been a tax in the sense 

 in which that term is understood in Europe. Nor 

 yet is it rent. Fusing the elements of the different 

 systems we have to deal with in India, without 

 violating the fundamental principles of any, the 

 question may be fairly tLus simply resolved. " The 

 earth, the source of all wealth, is the Lord's. It's 

 produce is his creatures. Kings are God's Vice- 

 gerents on earth. As such ,they have certain duties 

 and responsibilities to perform towards the rest of 

 creation. In consideration thereof, they are legally 

 entitled to a portion of the produce of the soil a 



