Arthashastra
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कोष्ठ अगार अध्यक्षः सीता राष्ट्र क्रयिम परिवर्तक प्रामित्यक आपमित्यक संहनिक अन्य जात व्यय प्रत्याय उपस्थानान्य् उपलभेत् ॥
THE superintendent of storehouse (Koshthágára) shall supervise the accounts of agricultural produce (síta); taxes coming under Ráshtra, country-parts; commerce (krayima); barter (parivartna); begging for grains (prámityaka); grains borrowed with promise to repay (ápamityaka); manufacture of rice, oils, etc. (simhanika); accidental revenue (anyajáta); statements to check expenditure (vyayapratyaya); and recovery of past arrears (upasthánam).
english translation
koSTha agAra adhyakSaH sItA rASTra krayima parivartaka prAmityaka Apamityaka saMhanika anya jAta vyaya pratyAya upasthAnAny upalabhet ॥
hk transliteration by Sanscriptसीता अध्यक्ष उपनीतः सस्य वर्णकः सीता ॥
Whatever in the shape of agricultural produce is brought in by the superintendent of agriculture, (of crown-lands) is termed sítá.
english translation
sItA adhyakSa upanItaH sasya varNakaH sItA ॥
hk transliteration by Sanscriptपिण्ड करः षड् भागः सेना भक्तं बलिः कर उत्सङ्गः पार्श्वं पारिहीणिकम् औपायनिकं कौष्ठेयकं च राष्ट्रम् ॥
The taxes that are fixed (pindakara), taxes that are paid in the form of one-sixth of produce (shadbhága), provision paid (by the people) for the army (senábhakta), taxes that are levied for religious purposes (bali), taxes or subsidies that are paid by vassal kings and others (kara), taxes that are specially collected on the occasion of the birth of a prince (utsanga), taxes that are collected when there is some margin left for such collection (pársva), compensation levied in the shape of grains for any damage done by cattle to crops (párihínaka), presentation made to the king, (aupáyanika), and taxes that are levied on lands below tanks, lakes, etc., built by the king (Kaushtheyaka),--all these come under the head „Ráshtra.‟
english translation
piNDa karaH SaD bhAgaH senA bhaktaM baliH kara utsaGgaH pArzvaM pArihINikam aupAyanikaM kauSTheyakaM ca rASTram ॥
hk transliteration by Sanscriptधान्य मूल्यं कोश निर्हारः प्रयोग प्रत्यादानं च क्रयिमम् ॥
Sale proceeds of grains, grains purchased and the collection of interest in kind or grain debts (prayogapratyádána) are termed commerce.
english translation
dhAnya mUlyaM koza nirhAraH prayoga pratyAdAnaM ca krayimam ॥
hk transliteration by Sanscriptसस्य वर्णानाम् अर्घ अन्तरेण विनिमयः परिवर्तकः ॥
Profitable exchange of grains for grains is termed barter (parivarthana).
english translation
sasya varNAnAm argha antareNa vinimayaH parivartakaH ॥
hk transliteration by Sanscript