History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.409.5

v4.c62.409.5

137-138) says that even a very poor man who maintains himself by following some occupation should be asked to contribute every year something in the nature of *kara* (a tax), while workers (like cooks), artisans (like blacksmiths), śūdras who subsist by manual labour (like porters) should be asked to contribute one day's work to the king in a month. Vide Gaut. X. 31-34, Viṣṇu Dh. Ś. III. 32 for the same. But Śukra IV. 2. 121 says that workers and artisans should do one day's work for the king gratis in a fortnight. Gaut. X. 34 adds that the king must supply them with food on the day they work gratis. The importance of a gold and silver reserve was well understood. Kām. (IV. 62-64) says²³⁸ that the king's *kośa* should have many sources for filling it, but few outlets of expenditure, it should be full of all desired kinds of wealth, guarded by trusty officers, rich in pearls, gold and jewels, it should have been acquired according to *śāstric* rules, be capable of bearing great strain of expenditure and that *kośa* is to be preserved only for the purpose of securing the two goals viz. *dharma* and *artha*, for affording maintenance to the servants engaged by the king and as a safeguard against calamities. Śukra IV. 2-3 remarks that *kośa* is accumulated for the upkeep of the army and for the benefit of the people and for performing sacrifices. Gaut. X. 28-29, Manu VII. 128, VIII. 306-308, Nār.