Arthashastra
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बाह्यम् आभ्यन्तरं च आतिथ्यम् ॥
PTER XXII. REGULATION OF TOLL-DUES. MERCHANDISE, external (báhyam, i.e., arriving from country parts), internal (ábhyantaram, i.e., manufactured inside forts),
english translation
bAhyam AbhyantaraM ca Atithyam ॥
hk transliteration by Sanscriptनिष्क्राम्यं प्रवेश्यं च शुल्कम् ॥
or foreign (átithyani, i.e., imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkrámya) and imported (pravésyam).
english translation
niSkrAmyaM pravezyaM ca zulkam ॥
hk transliteration by Sanscriptप्रवेश्यानां मूल्य पञ्च भागः ॥
Imported commodities shall pay 1/5th of their value as toll.
english translation
pravezyAnAM mUlya paJca bhAgaH ॥
hk transliteration by Sanscriptपुष्प फल शाक मूल कन्द वाल्लिक्य बीज शुष्क मत्स्य मांसानां षड् भागं गृह्णीयात् ॥
Of flower, fruit, vegetables (sáka), roots (múla), bulbous roots (kanda), pallikya (?), seeds, dried fish, and dried meat, the superintendent shall receive 1/6th as toll.
english translation
puSpa phala zAka mUla kanda vAllikya bIja zuSka matsya mAMsAnAM SaD bhAgaM gRhNIyAt ॥
hk transliteration by Sanscriptशङ्ख वज्र मणि मुक्ता प्रवाल हाराणां तज् जात पुरुषैः कारयेत् कृत कर्म प्रमाण काल वेतन फल निष्पत्तिभिः ॥
As regards conch-shells, diamonds, precious stones, pearls, corals, and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.
english translation
zaGkha vajra maNi muktA pravAla hArANAM taj jAta puruSaiH kArayet kRta karma pramANa kAla vetana phala niSpattibhiH ॥
hk transliteration by Sanscript