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Arthashastra

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क्षौम दुकूल क्रिमि तान कङ्कट हरि ताल मनः शिला अञ्जन हिङ्गुलुक लोह वर्ण धातूनां चन्दन अगुरु कटुक किण्व अवराणां चर्म दन्त आस्तरण प्रावरण क्रिमि जातानाम् आज एडकस्य च दश भागः पञ्च दश भागो वा ॥

Of fibrous garments (kshauma), cotton cloths (dukúla), silk (krimitána), mail armour (kankata), sulphuret of arsenic (haritála), red arsenic (manassilá), vermilion (hingulaka), metals (lóha), and colouring ingredients (varnadhátu); of sandal, brown sandal (agaru), pungents (katuka), ferments (kinva), dress (ávarana), and the like; of wine, ivory, skins, raw materials used in making fibrous or cotton garments, carpets, curtains (právarana), and products yielded by worms (krimijáta); and of wool and other products yielded by goats and sheep, he shall receive 1/10th or 1/15th as toll.

english translation

वस्त्र चतुष्पद द्विपद सूत्र कार्पास गन्ध भैषज्य काष्ठ वेणु वल्कल चर्म मृद्भ अण्डानां धान्य स्नेह क्षार लवण मद्य पक्वान् नादीनां च विंशति भागः पञ्च विंशति भागो वा ॥

Of cloths (vastra), quadrupeds, bipeds, threads, cotton, scents, medicines, wood, bamboo, fibres (valkala), skins, and clay-pots; of grains, oils, sugar (kshára), salt, liquor (madya) cooked rice and the like, he shall receive 1/20th or 1/25th as toll.

english translation

द्वारादेयं शुल्कं पञ्च भागः आनुग्राहिकं वा यथा देश उपकारं स्थापय्तेत्॥

Gate-dues (dvárádeya) shall be 1/5th of toll dues; this tax may be remitted if circumstances necessitate such favour.

english translation

जाति भूमिषु च पण्यानां विक्रयः॥

Commodities shall never be sold where they are grown or manufactured.

english translation

खनिभ्यो धातु पण्यादाने षट् छतम् अत्ययः॥

When minerals and other commodities are purchased from mines, a fine of 600 panás shall be imposed.

english translation