Looking after sales and the purchases, the state of the roads, the food and dress, and the stocks and profits, and the traders, the king should impose taxes on them.
रक्षाभ्यधिकृता नाम तेभ्यो रक्षेदिमाः प्रजाः। विक्रयं क्रयमध्वानं भक्तं च सपरिच्छदम्॥