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XIX, 29.
DUTIES OF A KING.
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one who has left (the order of householders), an infant, a very aged man, a young man (who studies), and pradâtâs;
24. (Moreover widows) who return to their former (family), unmarried maidens, and the wives of servants,
25. He who swims with his arms (across a river in order to escape payment of a toll at a ferry) shall pay one hundred times (the amount due).
26. No taxes (shall be paid) on the usufruct of rivers, dry grass, forests, (places of) combustion, and mountains;
27. Or those who draw their subsistence from them may pay (something),
28. But he shall take a monthly tax from artisans.
29. And when a king has died, let him give what is required for the occasion.
pandita correctly points out that, though according to I, 43, all Brâhmanas are to be free from taxes, the Srotriya or Vaidik is mentioned once more in order to show that a king, however distressed, must not take anything from him (Manu VII, 133). Krishnapandita reads instead of pradâtás, pradâtârah, very liberal men. Manu loc. cit. exempts those who confer great benefits on priests of eminent learning' from paying taxes. His emendation would, therefore, be acceptable if the word pradátâh did not occur in the same connexion above, XI, 7.
24. Âpastamba II, 10, 26, 11.
25. I read with the majority of the MSS. bâhubhyâmuttarañkhatagunam dadyat.
26. Krishnapandita explains dâha,'(places of) combustion,' by agni, 'fire.' I am not certain what he means thereby. To me it seems most probable that Vasishtha intends a place of cremation' (dâhasthala), though it is just possible to refer the expression to the jungle fires, which the aboriginal tribes light in the forests, in order to sow their Nâgli in the ground manured by the ashes.
28. Gautama X, 31. 29. Krishnapandita refers this and the following five Satras to
H 2
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