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Arthashastra

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siva.sh/arthashastra/adhyaksa-pracara/1/11

ग्राम भृतक वैदेहका वा कृषेयुः ॥

or they may be cultivated by village labourers (grámabhritaka) and traders (vaidehaka).

english translation

siva.sh/arthashastra/adhyaksa-pracara/1/12

अकृषन्तो वा अवहीनं दद्युः ॥

lest those owners who do not properly cultivate them might pay less (to the government).

english translation

siva.sh/arthashastra/adhyaksa-pracara/1/13

धान्य पशु हिरण्यैश् च एतान् अनुगृह्णीयात् ॥

If cultivators pay their taxes easily, they may be favourably supplied with grains, cattle, and money.

english translation

siva.sh/arthashastra/adhyaksa-pracara/1/14

तान्य् अनु सुखेन दद्युः ॥

they will avoid such as will deplete it.

english translation

siva.sh/arthashastra/adhyaksa-pracara/1/15

अनुग्रह परिहारौ च एतेब्भ्यः कोश वृद्धि करौ दद्यात्, कोश उपघातकौ वर्जयेत् ॥

The king shall bestow on cultivators only such favour and remission (anugrahaparihárau) as will tend to swell the treasury.

english translation

Chapter 1

Verses 16-20