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