The Cambridge History of India, Vol. I: Ancient India v1.c23.39

v1.c23.39

These provisions (of Manu) are followed by Vishṇu, who however omits the intermediate lords of twenty villages and recognises only the decimal system throughout¹. Instead of a thousand villages, Vishṇu speaks of the 'whole country,' and probably the two expressions were synonymous. Vishṇu also specifies eunuchs as guards of the king's harem, not mentioned by Manu in connexion with the palace. Another point which brings Vishṇu into line with the Sūtra authorities (Baudh., I, 10, 18, 1; Vas., I, 42) is found in his rule regarding taxes. He gives no such option as Manu, but specifies one-sixth as the tax on grain and seeds and one-fiftieth on cattle, gold, and clothes (all authorities exempt priests from taxation-laws).