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Arthashastra

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पर भूमि जातानां वारि स्थल पथ उपयातानां सार फल्गु पुण्यानां कर्मसु च शुल्क वर्तन्य् आतिवाहिक गुल्म तर देय भाग भक्त पण्य अगार प्रमाणं विद्युः ॥

As regards foreign merchandise of superior or inferior quality arriving thither by land or by water, they shall ascertain the amount of toll, road-cess, conveyance-cess, military cess, ferry-fare, and one-sixth portion (paid or payable by the merchants), the charges incurred by them for their own subsistence, and for the accommodation of their merchandise in warehouse (panyágára).

english translation