 According to this inscription, some tax relief was given to the people of Lumbini who had to pay one-eighth of their total income as compared to one-sixth previously taxed.In "Manusmriti", Manu stated that the king has the sovereign power to levy and collect tax according to "Sastras".In "Bodhayana Dharmasutras", it is mentioned that the king received one-sixth of the income from his subjects which were legally termed as tax.