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<blockquote>स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />  

<blockquote>स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />  

svarṇādardhaṁ ca rajatāttr̥tīyāṁśaṁ cā tāmrataḥ । caturthāṁśaṁ tu ṣaṣṭhāṁśaṁ lohādvaṅgācca sīsakāt ।।115।। ratnārdhaṁ caiva kṣārārdhaṁ khanijādvyayaśeṣataḥ ।</blockquote>Infact in case of people establishing new industries, cultivating new lands, digging canals, wells, etc., the Shukraniti prohibits the ruler from demanding tax until they achieve profit that is twice their expenditure.<ref name=":0" /> (Shukraniti 4.2.120 ?)

svarṇādardhaṁ ca rajatāttr̥tīyāṁśaṁ cā tāmrataḥ । caturthāṁśaṁ tu ṣaṣṭhāṁśaṁ lohādvaṅgācca sīsakāt ।।115।। ratnārdhaṁ caiva kṣārārdhaṁ khanijādvyayaśeṣataḥ ।</blockquote>Infact, in case of people establishing new industries, cultivating new lands, digging canals, wells, etc. for the welfare of the region, the Shukraniti prohibits the ruler from demanding tax from such people until they achieve profit that is twice their expenditure.<ref name=":0" /><blockquote>तस्य वृद्ध्यै तडागं वा वापिकां कृत्रिमां नदीम् ।।११९।। कुर्वन्त्यन्यत् तद्विधं वा कर्षन्त्यभिनवां भुवम् यद्व्ययद्विगुणं यावन्न तेभ्यो भागमाहरेत्  ।।१२०।।<ref name=":5" />

The traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref><blockquote>क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref></blockquote>The tax charged by the king should not be more than once. Tax should not be collected by fraud.  

tasya vr̥ddhyai taḍāgaṁ vā vāpikāṁ kr̥trimāṁ nadīm ।।119।। kurvantyanyat tadvidhaṁ vā karṣantyabhinavāṁ bhuvam yadvyayadviguṇaṁ yāvanna tebhyo bhāgamāharet ।।120।।</blockquote>The Manusmrti also states that traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref><blockquote>क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref></blockquote>The tax charged by the king should not be more than once. Tax should not be collected by fraud.  

(Shukraniti - 4.2.106 ?, Kautilîya Arthashastra - adhyaya 92 ?).  

(Shukraniti - 4.2.106 ?, Kautilîya Arthashastra - adhyaya 92 ?).