Kautilya's Arthashastra 5.2.35

5.2.35

sārato vā hiraṇyam āḍhyān yāceta, yathopakāraṃ vā, svavaśā vā yad upahareyuḥ //

Such demands shall be made only once and never twice. When such demands are not made, the collector general shall seek subscriptions from citizens and country people alike under false pretences of carrying this or that kind of business. Persons taken in concert shall publicly pay handsome donations and with this example, the king may demand of others among his subjects. Spies posing as citizens shall revile those who pay less. Wealthy persons may be requested to give as much of their gold as they can. Those who, of their own accord or with the intention of doing good, offer their wealth to the king shall be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.