Chap, in.] HINDOO GOVERNMENT. 91
Besides the sources of revenue above mentioned, the king had mines, in ad.
which he is recommended to employ " the brave, the skilful, the well-born, and the honest;" and was moreover entitled, "by reason of his general protection, Royai mines. and because he is the lord paramount of the soil," to half " of old hoards and precious minerals in the earth." " Treasure anciently reposited in the ground" belonged to him, subject to two limitations in favour of Brahmins, who, if they were the discoverers of the treasure, took it all without deduction, and if others were the discoverers, received a half The revenue was, moreover, occa- sionally increased by certain casualties, of which the most important was derived from property for which, after distinct proclamation, no owner appeared in three years. Even when an owner appeared, the king might, at his discretion, retain a twelfth, a tenth, or a sixth part of the value, as a compensation for having secured it. In the above system of taxation and revenue, a considerable degree of natural equity appears ; and yet it must be admitted that little wisdom is displayed in the selection of the articles to be taxed, or the special percentages to which they are made liable. It would also seem that there must have been much injustice and oppression in the levying of taxation by means of the lords of towns above described. Accordingly, in a passage already quoted, the "appointed guardians of districts" are described as "generally knaves who seize what belongs to other men."
It is rather curious to find that this part of the system, though the only one Description of which any disapprobation is expressed, has survived all the revolutions which tomiship India has undergone. The higher lordships, indeed, with the exception of the ^^^ ^^^' still recognized pergunnah, or lordship of 100 towns, have left only traces of their existence; but the townships themselves "remain entire, and are the indestruc- tible atoms, from an aggregate of which the most extensive Indian empires are composed." For a description of a township, we cannot do better than continue this quotation. "A township is a compact piece of land, varying in extent, inhabited by a single community. The boundaries are accurately defined and jealously guarded. The lands may be of all descriptions — those actually under cul- tivation and those neglected, arable lands never yet cultivated and land which is altogether incapable of cultivation. These lands are divided into portions, the boundaries of which are as carefully marked as those of the township ; and the names, qualities, extent, and proprietors of which are minutely entered in the records of the community. The inhabitants are all assembled in a village within the limits which, in many parts of India, is fortified or protected by a little castle or citadel. Each township conducts its own internal affairs. It levies on its members the revenue due to the state ; and is collectively responsible for the payment of the full amount. It manages its police, and is answerable for any property plundered within its limits. It administers justice to its own members, as far as puni.shing small offences, and deciding disputes in the first
instance. It taxes itself to provide funds for its own expenses ; such as repairs
