Kautilya's Arthashastra 2.28.21

2.28.21

kṣudrapaśur manuṣyaś ca sabhāro māṣakaṃ dadyāt, śirobhāraḥ kāyabhāro gavāśvaṃ ca dvau, uṣṭramahiṣaṃ caturaḥ, pañca labhuyānam, ṣaḍ goliṅgam, sapta śakaṭam, panyabhāraḥ pādam //

A minor quadruped as well as a man carrying some load shall pay one másha.

A head-load, a load carried on shoulders (káyabhárah), a cow, and a horse shall each pay 2 máshas.

A camel and a buffalo shall each pay 4 máshas.

A small cart (laghuyána) 5 máshas; and a cart (of medium size) drawn by bulls (golingam) shall pay 6 máshas and a big cart (sakata) 7 máshas.

A head-load of merchandise ¼ másha; this explains other kinds of loads. In big rivers, ferry-fees are double the above. Villages near marshy places shall give (to the ferry-men) the prescribed amount of food-stuff and wages.