Manusmriti: The Laws of Manu

131. He may also take the sixth part of trees, meat, honey, clarfied butter, perfumes, (medical) herbs, substances used for favouring food, flowers, roots, and fruit;

132. Of leaves, potherbs, grass, (objects) made of cane, skins, of earthen vessels, and all (articles) made of stone.

133. Though dying (with want), a king must not levy a tax on Srotriyas, and no Srotriya, residing in his kingdom, must perish from hunger.

134. The kingdom of that king, in whose dominions a Srotriya pines with hunger, will even, ere long, be effected by famine.

135. Having ascertained his learning in the Veda and (the purity of) his conduct, the king shall provide for him means of subsistence in accordance with the sacred law, and shall protect him in every way, as a father (protects) the lawful son of his body.

136. Whatever meritorious acts (such a Brahmana) performs under the full protection of the king, thereby the king's length of life, wealth, and kingdom increase.

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

138. Mechanics and artisans, as well as Sudras who subsist by manual labour, he may cause to work (for himself) one (day) in each month.

139. Let him not cut up his own root (by levying no taxes), nor the root of other (men) by excessive greed; for by cutting up his own root (or theirs), he makes himself or them wretched.

140. Let the king, having carefully considered (each) flair, be both sharp and gentle; for a king who is both sharp and gentle is highly respected.

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