क्रयविक्रयमध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च सम्प्रेक्ष्य वणिजो दापयेत् करान् ॥ १२७ ॥
Having well considered (the rates of) purchase and (of) sale, (the length of) the road, (the expense for) food and condiments, the charges of securing the goods, let the king make the traders pay duty.
यथा फलेन युज्येत राजा कर्ता च कर्मणाम्। तथा-अवेक्ष्य नृपो राष्ट्र कल्पयेत् सततं करान् ॥ ७-१२८ ॥
After (due) consideration the king shall always fix in his realm the duties and taxes in such a manner that both he himself and the man who does the work receive (their due) reward.