1871 .] 
The reign of Ghiasuddin Tughluq Shah. 
229 
One might say that his turban covered the skull-caps of a 
hundred sages.” 
All that the precepts of former kings and councillors have laid 
down regarding the protection of friends and allies, that also did 
Sultan Tughluq Shah faithfully observe. Also by the favour of God 
was there implanted in his nature a desire for order, and a wish 
that his subjects should increase and multiply, and that the num¬ 
ber of towns should wax great, and that many should gather 
together therein, and that intercourse should be promoted amongst 
men. And because of his justice and uprightness, he decreed 
that taxes should be levied with moderation from the cities of his 
kingdom, and would have no extraordinary taxes, nor would he 
listen to the words of informers, or the prompting of publicans 
and such like; but drove from the court of Councillors all manner 
of informers and tax-gatherers and publicans. Furthermore, he 
gave orders to his Councillors that on no account should they levy 
a tax of more than one-tenth or one-eleventh on the districts and 
the provinces, whether from their own inquiry or on the reports of 
informers. Father should they strive that the people should 
multiply, and should increase the taxes little by little : lest from 
a sudden increase there should be caused distress to the peo¬ 
ple, and an opening should be given to oppression. Sultan 
Tughluq Shah many times gave orders that the revenue from 
the provinces should be so levied as not to cause decrease to 
cultivation : but that the past should remain as before and that 
increase should be gradual, lest by rapacity the former receipts 
should be lessened, and nothing left for the future. For the ruin 
of a country is caused by the oppression and exaction of its rulers, 
and from farmers of revenue and from evil governors there arises 
all manner of evil. Also Sultan Tughluq Shah gave orders to all 
collectors of the revenue, and to all governors of provinces, that 
in the matter of the revenue, there should be left so much to the 
Hindus, that neither on the one hand should they wax presump¬ 
tuous from their wealth, nor on the other, desert their lands and 
their business in despair. And this is the rule which the wisest 
and the most experienced ministers observe : and surely there is 
no better rule than this in the matter of taxation of Hindus. Yet 
