wn for his
support. He should enjoy the grain and gold and other possessions
derivable from it. He should perform all the duties of its wars and other
internal affairs pertaining to it. Some virtuous minister, with
wrathfulness should exercise supervision over the administration affairs
and mutual relations of those officers. In every town, again, there
should be an officer for attending to every matter relating to his
jurisdiction. Like some planet of dreadful form moving above all the
asterisms below, the officer (with plenary powers) mentioned last should
move and act above all the officers subordinate to him. Such an officer
should ascertain the conduct of those under him through his spies. Such
high officers should protect the people from all persons of murderous
disposition, all men of wicked deeds, all who rob other people of their
wealth, and all who are full of deceit, and all of whom are regarded to
be possessed by the devil. Taking note of the sales and the purchases,
the state of the roads, the food and dress, and the stocks and profits of
those that are engaged in trade, the king should levy taxes on them.
Ascertaining on all occasions the extent of the manufactures, the
receipts and expenses of those that are engaged in them, and the state of
the arts, the king should levy taxes upon the artisans in respect of the
arts they follow. The king, O Yudhishthira, may take high taxes, but he
should never levy such taxes as would emasculate his people. No tax
should be levied without ascertaining the outturn and the amount of
labour that has been necessary to produce it. Nobody would work or seek
for outturns without sufficient cause.[251] The king should, after
reflection, levy taxes in such a way that he and the person who labours
to produce the article taxed may both share the value. The king should
not, by his thirst, destroy his own foundations as also those of others.
He should always avoid those acts in consequence of which he may become
an object of hatred to his people. Indeed, by acting in this way he may
succeed in winning popularity. The subjects hate that king who earns a
notoriety for voraciousness of appetite (in the matter of taxes and
imposts). Whence can a king who becomes an object of hatred have
prosperity? Such a king can never acquire what is for his good. A king
who is possessed of sound intelligence should milk his kingdom after the
analogy of (men acting in the matter of) calves. If the calf