The king should, after proper thought, impose taxes in such a way that he and the person who labours to produce the article taxed may both partake of the out-turn.
यथा राजा च कर्ता च स्यातां कर्मणि भागिनौ॥ संवेक्ष्य तु तथा राज्ञा प्रणेयाः सततं कराः।