Manusmriti

siva.sh/manusmriti/7/137

यत् किं चिदपि वर्षस्य दापयेत् करसञ्ज्ञितम् । व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् ॥ १३७ ॥

sanskrit

Let the king make the common inhabitants of his realm who live by traffic, pay annually some trifle, which is called a tax.

english translation

yat kiM cidapi varSasya dApayet karasaJjJitam | vyavahAreNa jIvantaM rAjA rASTre pRthagjanam || 137 ||

hk transliteration by Sanscript