Kautilya's Arthashastra 5.2.26

5.2.26

iti vyavahāriṣu praṇayaḥ //05.2.27/ kukkuṭasūkaram ardhaṃ dadyāt, kṣudrapaśavaḥ ṣaḍbhāgam, gomahiṣāśvatarakharoṣṭrāś ca daśabhāgam //

Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas. Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas. Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas. Those that carry on their trade in glass (kâcha); and also artisans of fine workmanship shall pay 20 karas. Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas. Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas. Dramatists and prostitutes shall pay half of their wages. The entire property of goldsmiths shall be taken possession of; and no offence of theirs shall be forgiven; for they carry on their fraudulent trade while pretending at the same time to be honest and innocent. So much about demands on merchants.

Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals. Those that rear inferior animals shall give one-sixth. Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock). Those who maintain prostitutes (bandhakiposhaka), shall, with the help of women noted for their beauty and youth in the service of the king, collect revenue. So much about demands on herdsmen.