Arthashastra

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शुल्क अध्यक्षः शुल्क शालां ध्वजं च प्रान् मुखम् उदन् मुखं वा महा द्वार अभ्याशे निवेशयेत् ॥

THE Superintendent of Tolls shall erect near the large gate of the city both the tollhouse and its flag facing either the north or the south. When merchants with their merchandise arrive at the toll-gate.

english translation

zulka adhyakSaH zulka zAlAM dhvajaM ca prAn mukham udan mukhaM vA mahA dvAra abhyAze nivezayet ॥

hk transliteration by Sanscript

Chapter 20

Verse 66

Chapter 21

Verse 2