those (officials) who, evil-minded, may take money from suitors, and banish them.

125. For women employed in the royal service and for menial servants, let him fix a daily maintenance, in proportion to their position and to their work.

126. One pana must be given (daily) as wages to the lowest, six to the highest, likewise clothing every six months and one drona of grain every month.

127. Having well considered (the rates of) purchase and (of) sale, (the length of) the road, (the expense for) food and condiments, the charges of securing the goods, let the king make the traders pay duty.

128. After (due) consideration the king shall always fix in his realm the duties and taxes in such a manner that both he himself and the man who does the work receive (their due) reward.

129. As the leech, the calf, and the bee take their food little by little, even so must the king draw from his realm moderate annual taxes.

130. A fiftieth part of (the increments on) cattle

126. One pana;' see below, VIII, 136. A drona,' i.e. four âdhakas' (Medh., Kull., Râgh.), or '512 palas' (Gov.); see below, VIII, 135. Gov., Kull., Nâr., and Râgh. state that the highest servants shall receive six times as much grain and clothes as the lowest, and they add that the middle-class servants, of course, receive three times as much as the lowest.

127. The food and condiments,' i. e. 'what is consumed by the people employed by the merchants.' According to Kull. and Nâr., yoga means 'the net profits,' and kshema' the charges for securing the goods against robbers and so forth.' According to Medh., Gov., and Râgh., the whole compound denotes the latter charges alone.

I30-I32. Ấp. II, 26, 9; Gaut. X, 24-27; Vas. XIX, 26–27; Baudh. I, 18, 1, 13, 15; Vi. III, 22-25, 29-30.

and gold may be taken by the king, and the eighth, sixth, or twelfth part of the crops.

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

132. Of leaves, pot-herbs, 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 afflicted 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 Brâhmana) 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 trifle, which is called a tax.

132. Medh. and Kull. add 'from the profits (made on the seventeen articles enumerated).'

I33. Âp. II, 26, xo; 25, II; Gaut, X, 9; Vas. XIX, 23; Vi.

III, 26, 79.

135-136. Yâgi. III, 44.

137. Prithagganam, the common inhabitants,' i. e. small dealers. in vegetables, leaves, and so forth (Kull., Râgh.), or in cakes (Gov.).

138. Mechanics and artisans, as well as Sûdras 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) affair, be both sharp and gentle; for a king who is both sharp and gentle is highly respected.

141. When he is tired with the inspection of the business of men, let him place on that seat (of justice) his chief minister, (who must be) acquainted with the law, wise, self-controlled, and descended from a (noble) family.

142. Having thus arranged all the affairs (of) his (government), he shall zealously and carefully protect his subjects.

143. That (monarch) whose subjects are carried off by robbers (Dasyu) from his kingdom, while they loudly call (for help), and he and his servants are (quietly) looking on, is a dead and not a living (king).

144. The highest duty of a Kshatriya is to protect his subjects, for the king who enjoys the rewards, just mentioned, is bound to (discharge that) duty.

145. Having risen in the last watch of the night, having performed (the rite of) personal purification,

138. Gaut. X, 31; Vas. XIX, 28; Vi. III, 32.

141. Vi. III, 73-74; Yâgn. II, 1-3. Medh. reads sântam, 'of a tranquil disposition,' for prâgñam, 'wise.'

142-144. Ap. II, 10, 6; Gaut. X, 7-8; Vas. XIX, 1; Baudh. I, 18, 1; Vi. III, 1; Yâgñ. I, 334–335.

having, with a collected mind, offered oblations in the fire, and having worshipped Brâhmanas, he shall enter the hall of audience which must possess the marks (considered) auspicious (for a dwelling).

146. Tarrying there, he shall gratify all subjects (who come to see him by a kind reception) and afterwards dismiss them; having dismissed his subjects, he shall take counsel with his ministers.

147. Ascending the back of a hill or a terrace, (and) retiring (there) in a lonely place, or in a solitary forest, let him consult with them unobserved.

148. That king whose secret plans other people, (though) assembled (for the purpose), do not discover, (will) enjoy the whole earth, though he be poor in treasure.

149. At the time of consultation let him cause to be removed idiots, the dumb, the blind, and the deaf, animals, very aged men, women, barbarians, the sick, and those deficient in limbs.

150. (Such) despicable (persons), likewise animals, and particularly women betray secret council; for that reason he must be careful with respect to them.

151. At midday or at midnight, when his mental and bodily fatigues are over, let him deliberate, either with himself alone or with his (ministers), on virtue, pleasure, and wealth,

152. On (reconciling) the attainment of these

147–148. Yâgñ. I, 343.

6

147. Nihsalâke, ' solitary' (Nâr., Kull., Râgh.), means according to Medh., Gov., and Nand. 'free from grass and so forth.'

149. 'Animals,' i. e. 'parrots, starlings, and other talking birds' (Kull., Gov., Râgh., Nand.), 'for such creatures divulge secret plans' (Medh.).

(aims) which are opposed to each other, on bestowing his daughters in marriage, and on keeping his sons (from harm),

153. On sending ambassadors, on the completion of undertakings (already begun), on the behaviour of (the women in) his harem, and on the doings of his spies.

154. On the whole eightfold business and the five classes (of spies), on the goodwill or enmity and the conduct of the circle (of neighbours he must) carefully (reflect).

155. On the conduct of the middlemost (prince), on the doings of him who seeks conquest, on the behaviour of the neutral (king), and (on that) of the foe (let him) sedulously (meditate).

154. The eightfold business' consists according to Medh. either of 'conciliation, division, employment of force, gifts,' or 'of agriculture, trade, building bridges and embankments, building fortresses or repairing them, catching elephants, digging mines, settling desert districts, cutting down forests,' or 'of collecting revenue, expenditure, dismissing bad servants, prohibiting bad conduct on the part of the castes and orders, deciding difficult points in one's own affairs, deciding legal cases, punishing, and imposing penances.' The second explanation, which is said to belong to Antaka (Yama), is adopted by Nand.; the third, which is taken from the Nîtisâstra of Usanas, by Gov., Kull., Nâr., and Râgh. The five classes (of spies),' i.e. 'kârpatika, a pilgrim or a rogue, an ascetic who has violated his vows, a distressed agriculturist, a decayed merchant, and a fictitious devotee' (Medh., Gov., Kull., Râgh.). Nâr. and Nand. explain pañkavarga by 'the collection of the five (requisites for an undertaking).' Regarding 'the circle,' see the following

verses.

155-159. Vi. III, 38; Yâgñ. I, 344.

155. 'The middlemost prince' is he whose territory lies between that of the king seeking conquest and that of his foe, and who, though unable to resist both, may become dangerous to them when they are at war with each other; see Kâmandaki, Nîtisâra VIII, 18, which passage the commentators quote. The foe' may be of three