Manusmriti: The Laws of Manu

391. Having shown them due honor, he should, with (the assistance of) Brahmanas, first soothe them by gentle (speech) and afterwards teach them their duty.

392. A Brahmana who does not invite his next neighbour and his neighbour next but one, (though) both (he) worthy (of the honour), to a festival at which twenty Brahmanas are entertained, is liable to a fine of one masha.

393. A Srotriya who does not entertain a virtuous Srotriya at auspicious festive rites, shall be made to pay him twice (the value of) the meal and a masha of gold (as a fine to the king).

394. A blind man, an idiot, (a cripple) who moves with the help of a board, a man full seventy years old, and he who confers benefits on Srotriyas, shall not be compelled by any (king) to pay a tax.

395. Let the king always treat kindly a Srotriya, a sick or distressed man, an infant and an aged or indigent man, a man of high birth, and an honourable man (Arya).

396. A washerman shall wash (the clothes of his employers) gently on a smooth board of Salmaliwood he shall not return the clothes (of one person) for those (of another), nor allow anybody (but the owner) to wear them.

397. A weaver (who has received) ten palas (of thread), shall return (cloth weighing) one pala more; he who acts differently shall be compelled to pay a fine of twelve (panas).

398. 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.

399. Let the king confiscate the whole property of (a trader) who out of greed exports goods of which the king has a monopoly or (the export of which is) forbidden.

400. He who avoids a custom-house (or a toll), he who buys or sells at an improper time, or he who makes a false statement in enumerating (his goods), shall be fined eight times (the amount of duty) which he tried to evade.

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