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THE INDIAN ANTIQUARY.
(OCTOBER, 1909.
Chapter II. Replenishmont of the Treasury (Kobabhisamharanam). The king who finds himself in a great financial trouble and needs money may collect (revenue by demand). In such parts of his country as depend solely upon rain for water and are rich in grain, he may demand of his subjects one-third or one-fourth of their grain according to their capacity. He shall never demand of such of his subjects as live in tracts of middle or low quality; nor of people who are of great help in the construction of fortifications, gardens, buildings, roads for traffic colonisation of waste lands, exploitation of mines, and formation of forest-preserves for timber and, elephants; nor of people who live on the border of his kingdom or who hayo not enough sabsistence. He shall, on the other band, sapply with grain and cattle to those who colonise waste lands. He may purchase for gold one-fourth of what remains, after deducting as much of the grain as is required for seeds and subsistence of his subjects. He shall avoid the property of forest tribes, as well as of Brábmans learned in the Vedas (Srotriya). He may purchase this, too, offering favonrable price (to the owners). Failing these measures, the servants of the collector-general inay prevail upon the peasantry to raise sommer crops. Saying that double the amount of fines will be levied from those who are guilty (anong peasants ), they (the king's employés) shall sow seeds in Rowing seasons. When crops are ripe, they may beg a portion of vegetable and other ripe produce except what is gleaned in the form of vegetables and grains. They shall avoid the grains scattered in barvest-fields, so that they may be utilised in making offerings to gods and ancestors on occasions of worship, in feeding cows, or for the subsistence of mendicants and village employés (gramathritaka).
Whoever conceals his own grain shall pay a fine of eight times the amount in each kind; and whoever steals the crops of another person shall pay a fine of fifty times the amount, provided the robbar belongs to the same community (Svavarga); but if he is a foreigner, he shall be put to death.
They (the king's omployés) may demand of cultivators one-fourth of their grain, and one-sixth of forest-produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, fesh, and dried flesh. They may also take one-half of all ivory and skins of animals, and punish with the first amercement those who trade in any article without obtaining a licence from the king. So much for demands on cultivators.
Merchants dealing in gold, silver, dia nonds, precious stones, pearls, coral, horses, and elephants sball pay 50 karas. Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas. Those that trade in grains, liquids, metals (loha), and carts shall pay 80 karas. Those that carry on their trade in glass (kacha); and also artisans of fine workmanship shall pay 20 karas. Artisans of inferior workmanship, as well as those who keep prostitutes, shall pay 10 ksras. Those that trade in firewood, bamboos, stones, earthen-pots cooked rice, and vegetables shall pay 5 karas. Dramatists and prostitutes shall pay half of their, Wages. The entire property of golismiths shall be taken possession of; and no offence of theirs, shall be forgivon; for they carry oa their fraudulent trade while pretending at the same time to be honest and innocent. So much about demands on merchants.
Persons rearing cocks and pigs shall surrender to the Government ball of their stock of animals. Those that rear inferior animals shall give one-sixth. Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth of their live-stock ). Those who maintain prostitutes (bandhak poshak 1), shall, with the help of women noted for their beauty and youth in the service of the king, collect revenue. So much about demands on herdsinon.
• A kara soma to mean 10 payas.
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