Great care is to be exercised in revenue administration, to ensure the prosperity of those who pay the revenue to the state; for it is on their prosperity depends the prosperity of others, particularly the prosperity of the masses. Indeed, the state exists on its revenue. You should regard the proper upkeep of the land in cultivation as of greater importance than the collection of revenue, for revenue cannot be derived except by making the land productive. He who demands revenue without helping the cultivator to improve his land, inflicts unmerited hardship on the cultivator and ruins the State. The rule of such a person does not last long. If the cultivators ask for reduction of their land cess for having suffered from epidemics or drought or excess of rains or the barrenness of the soil or floods damaging to their barrenness of the soil or foods damaging to their crops, then, reduce the cess accordingly, so that their condition might improve. Do not mind the loss of revenue on that account for that will return to you one day manifold in the hour of greater prosperity of the land and enable you to improve the condition of your towns and to raise the prestige of your state. You will be the object of universal praise. The people will believe in your sense of justice. The confidence which they will place in you in consequence will prove your strength, as they will be found ready to share your burdens.
You may settle down on the land any number of people, but discontent will overtake them if the land is not improved. The cause of the cultivator's ruin is the rulers who are bent feverishly on accumulating wealth at all costs, out of the fear that their rule might not last long. Such are the people who do not learn from examples or precedents.
source : http://www.amaana.org
