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III, 18.
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14. It is declared that a wise man should always abstain from levying a toll on that property of a learned Brahman which belongs to his household; but not (on that which he uses) for trading purposes.
15. The alms received by Brahmans, the property of stage players, and what is capable of being carried on one's back; on all that he must raise no duty.
* 16. If a travelling merchant who has come into his country should die there, the king shall preserve his goods till the heir comes forward.
* 17. On failure of an heir, he must make them over to his relatives or connexions. On failure of them, he shall keep them well guarded for a period of ten years.
* 18. When such property without an owner, and which is not claimed by an heir, has been preserved for ten years, the king may keep it for himself.
Thus the sacred law will not be violated.
PARTNERSHIP.
14. The term Srotriya, 'a learned Brahman,' applies to Brahmans generally in this place. All the chattels of a Brahman, except what belongs to the household furniture, are liable to pay duty. Likewise, if he imports and exports goods in trading, those goods have to pay duty. A. Manu VII, 133; Âpastamba II, 10, 26, 10; Vasishtha XIX, 23; Vishnu III, 26.
15. The following three descriptions of property shall be exempt from taxation: alms received by Brahmans, no matter how great their value; the property of actors, singers, and the like persons; and what may be carried on the shoulders by any one. A. Vasishtha XIX, 37.
18. Read adâyâdam in the text.
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