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शुल्क स्थानाद् गोमय पलालं प्रमाणं कृत्वा अपहरत उत्तमः साहस दण्डः ॥
He who, falsely swearing by cowdung, smuggles merchandise, shall be punished with the highest amercement.
english translation
शस्त्र वर्म कवच लोह रथ रत्न धान्य पशूनाम् अन्यतमम् अनिर्वाह्यं निर्वाहयतो यथा अवघुषितो दण्डः पण्य नाशश् च ॥
When a person imports such forbidden articles as weapons (sastra), mail armour, metals, chariots, precious stones, grains and cattle, he shall not only be punished as laid down elsewhere, but also be made to forfeit his merchandise.
english translation
तेषाम् अन्यतमस्य आनयने बहिर् एव उच्छुल्को विक्रयः ॥
When any of such commodities has been brought in for sale, they shall be sold, free of toll far outside (the fort).
english translation
अन्त पालः स पाद पणिकां वर्तनीं गृह्णीयात् पण्य वहनस्य, पणिकाम् एक खुरस्य, पशूनाम् अर्ध पणिकां क्षुद्र पशूनां पादिकाम्, अंस भारस्य माषिकाम् ॥
The officer in charge of boundaries (antapála) shall receive a pana-and-a-quarter as roadcess (vartani) on each load of merchandise (panyavahanasya). He shall levy a pana on a single-hoofed animal, half a pana on each head of cattle, and a quarter on a minor quadruped. He shall also receive a másha on a head-load of merchandise.
english translation
नष्ट अपहृतं च प्रतिविदध्यात् ॥
He shall also make good whatever has been lost by merchants (in the part of the country under his charge).
english translation