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स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" />
 
स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" />
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The artisans and workers who subsist by bodily labour should work one day per month for the king. (Manusmrti 7.138)<ref name=":0" />
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कारुकाञ् शिल्पिनश्चैव शूद्रांस्चात्मोपजीविनः । एकैकं कारयेत्कर्म मासि मासि महीपतिः । । ७.१३८[१३९ं] । ।<ref name=":1" />
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In case of increase in population of animals (such as goats, sheeps, cows, etc.), l/8th part of the increased portion can be taken as a tax. (Shukraniti 4.2.118 ?)
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In this way there will be a equitable distribution of animal stock. Those who are in need of these type of animals can be provided with the animals taken in the form of tax. l/32nd portion can be taken as tax from the usurers. (Shukraniti 4.2.126)<ref name=":0" />
    
== References ==
 
== References ==

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