hens. In seasons of distress, wealth should
not be so dear to you.' A king conversant with the considerations relating
to Time should, with such agreeable, sweet, and complimentary words, send
his agents and collect imposts from his people. Pointing out to them the
necessity of repairing his fortifications and of defraying the expenses
of his establishment and other heads, inspiring them with the fear of
foreign invasion, and impressing them with the necessity that exists for
protecting them and enabling them to ensure the means of living in peace,
the king should levy imposts upon the Vaisyas of his realm. If the king
disregards the Vaisyas, they become lost to him, and abandoning his
dominions remove themselves to the woods. The king should, therefore,
behave with leniency towards them. The king, O son of Pritha, should
always conciliate and protect the Vaisyas, adopt measures for inspiring
them with a sense of security and for ensuring them in the enjoyment of
what they possess, and always do what is agreeable to them. The king, O
Bharata, should always act in such a way towards the Vaisyas that their
productive powers may be enhanced. The Vaisyas increase the strength of a
kingdom, improve its agriculture, and develop its trade. A wise king,
therefore, should always gratify them. Acting with heedfulness and
leniency, he should levy mild imposts upon them. It is always easy to
behave with goodness towards the Vaisyas. There is nothing productive of
greater good to a kingdom, O Yudhishthira, then the adoption of such
behaviour towards the Vaisyas of the realm."'"

SECTION LXXXVIII

"'Yudhishthira said: "Tell me, O grandsire, how should the king
behave if, notwithstanding his great wealth, he desires for more."

"'Bhishma said, "A king, desirous of earning religious merit, should
devote himself to the good of his subjects and protect them according to
considerations of place and time and to the best of his intelligence and
power. He should, in his dominions, adopt all such measures as would in
his estimation secure their good as also his own. A king should milk his
kingdom like a bee gathering honey from plants.[253] He should act like
the keeper of a cow who draws milk from her without boring her udders and
without starving the calf. The king should (in the matter of taxes) act
like the leech drawing blood mildly. He should conduct himself towards
his subjects like a tigress in the matter of carrying her cubs, to