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16
VISHNU.
III, 19.
19. Brave men for fighting;
20. Stern men for acts of rigour (such as beating and killing);
21. Eunuchs for his wives (as their guardians).
22. He must take from his subjects as taxes a sixth part every year of the grain;
23. And (a sixth part) of all (other) seeds;
24. Two in the hundred, of cattle, gold, and clothes;
25. A sixth part of flesh, honey, clarified butter, herbs, perfumes, flowers, roots, fruits, liquids and condiments, wood, leaves (of the Palmyra tree and others), skins, earthen pots, stone vessels, and anything made of split bamboo.
26. Let him not levy any tax upon Brâhmanas.
27. For they pay taxes to him in the shape of their pious acts.
28. A sixth part both of the virtuous deeds and of the iniquitous acts committed by his subjects goes to the king.
29. Let him take a tenth part of (the price of) marketable commodities (sold) in his own country;
30. And a twentieth part of the price of) goods (sold) in another country.
31. Any (seller or buyer) who (fraudulently) avoids a toll-house (situated on his road), shall lose all his goods.
23. This rule relates to Syâmâka grain and other sorts of grain produced in the rainy season. (Nand.)
25. Haradatta says that" a sixth part" means “a sixtieth part:" But this is wrong, as shown by M.VII, 131. (Nand.) Haradatta's false interpretation was most likely called forth by Gaut. X, 27.
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