________________
32
Hill collectively, and who are not the subjects of the Thakore.
I now come to the question of the tax. As I have observed, it is really a matter of detail, which would follow automatically on the settlement of the root question of dominion and sovereignty. At present, however, thanks to the attitude adopted by the State and its advisers it has become the most absorbing question of the utmost importance. In considering the claim of the Palitana Durbar to impose this levy, the genesis of the entire dispute must be borne in mind. The State has hitherto obtained a subvention of fixed sums in cash as well as kind, in accordance with specific agreements with the Jain community. That is a purely a contractual obligation for specific service rendered, in which it is impossible to import any element of the sovereign right to exact a compulsory contribution, irrespective of any service rendered, which is commonly called a tax. So much for the historical aspect of the case. Let us next consider the theoretical aspect. As a rule States can tax their own subjects, or the property situate within their own jurisdiction. Here, however, is an attempt to tax parties, a majority of whom will necessarily be nonsubjects of the taxing authority. Originally a contractual payment and not a tax collection
