Arthashastra

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शुल्क आदायिनश् चत्वारः पञ्च वा सार्थ उपयातान् वणिजो लिखेयुः के कुतस्त्याः कियत् पण्याः क्व च अभिज्ञानं मुद्रा वा कृता इति ॥

four or five collectors shall take down who the merchants are, whence they come, what amount of merchandise they have brought and where for the first time the sealmark (abhijnánamudrá) has been made (on the merchandise).

english translation

zulka AdAyinaz catvAraH paJca vA sArtha upayAtAn vaNijo likheyuH ke kutastyAH kiyat paNyAH kva ca abhijJAnaM mudrA vA kRtA iti ॥

hk transliteration by Sanscript