Mahabharata 12.72.16

12.72.16

ūdhaśchindyāddhi yo dhenvāḥ kṣīrārthī na labhetpayaḥ |
evaṃ rāṣṭramayogena pīḍitaṃ na vivardhate || 16 ||

With a sixth part upon fair calculation, of the yield of the soil as his tribute, with fines and forfeitures levied upon offenders, with the imposts, according to the scriptures, upon merchants and traders in return for the protection granted to them, a king should fill his treasury. Realising this just tribute and governing the kingdom properly the king should, with heedfulness, act in such a way that his subjects may not feel the pressure of want. Men become deeply devoted to that king who discharges the duty of protection properly, who is endued with liberality, who is steady in the observance of righteousness, who is vigilant, and who is free from Just and hate. Never desire to fill thy treasury by acting unrighteously or from covetousness. That king who does not act in accordance with the scriptures fails to earn wealth and religious merit. That king who is mindful only of the means of acquiring wealth, never succeeds in acquiring both religious merit and wealth. The wealth again that he acquires (by such means) is seen to be lavished on unworthy objects. That avaricious king who through folly oppresses his subjects by levying taxes not sanctioned by the scriptures, is said to wrong his own self. As a person desirous of milk never obtains any by cutting off the udders of a cow, similarly a kingdom afflicted by improper means, never yields any profit to the king. He who treats a milch cow with tenderness always obtains milk from it.