The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c16.s1.40

c16.s1.40

fifth is to be charged on gold; one-sixth on animals, articles of perfumery, cereals, flowers, roots, fruits, leaves, pot-herbs, hays, bamboos, hides, wicker-works, earthen pots, stone-vessels, honey, meat and clarified butter. The sale of female slaves is recognised and a duty according to the time and country of their importation is prescribed. Brâhmaṇas are not to be taxed under any circumstances; they are always to be protected and cherished.¹