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Arthashastra

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siva.sh/arthashastra/adhyaksa-pracara/28/2

तद् वेला कूल ग्रामाः क्लृप्तं दद्युः ॥

Villages on seashores or on the banks of rivers and lakes shall pay a fixed amount of tax (kliptam).

english translation

Chapter 28

Verse 3