Manusmriti

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शुल्कस्थानेषु कुशलाः सर्वपण्यविचक्षणाः । कुर्युरर्घं यथापण्यं ततो विंशं नृपो हरेत् ॥ ३९८ ॥

sanskrit

Let the king take one-twentieth of that (amount) which men, well acquainted with the settlement of tolls and duties (and) skilful in (estimating the value of) all kinds of merchandise, may fix as the value for each saleable commodity.

english translation

zulkasthAneSu kuzalAH sarvapaNyavicakSaNAH | kuryurarghaM yathApaNyaM tato viMzaM nRpo haret || 398 ||

hk transliteration