Kautilya's Arthashastra 7.1.20

7.1.20

teṣāṃ yasmin vā guṇe sthitaḥ paśyet "ihasthaḥ śakṣyāmi durgasetukarmavaṇikpathaśūnyaniveśakhani.dravyahastivanakarmāṇy ātmanaḥ pravartayitum, parasya caitāni karmāṇy upahantum" iti tam ātiṣṭhet //

Of these, a wise king shall observe that form of policy which, in his opinion, enables him to build forts, to construct buildings and commercial roads, to open new plantations and villages, to exploit mines and timber and elephant forests, and at the same time to harass similar works of his enemy.