Kautilya's Arthashastra 5.2.70

5.2.70

pakvaṃ pakvam ivārāmāt phalaṃ rājyād avāpnuyāt /
ātmacchedabhayād āmaṃ varjayet kopakārakam //E

Just as fruits are gathered from a garden as often as they become ripe, so revenue shall be collected as often as it becomes ripe. Collection of revenue or of fruits, when unripe, shall never be carried on, lest their source may be injured, causing immense trouble.