Knowing every time the quantity of the manufacturers, the receipts and expenses of the manufacturers, and the state of the arts, the king should levy taxes upon the artisans regarding the arts they follow.
योगक्षेमं च सम्प्रेक्ष्य वणिजां कारयेत् करान्। उत्पत्तिं दानवृत्तिं च शिल्पं सम्प्रेक्ष्य चासकृत्॥ शिल्पं प्रति करानेवं शिल्पिनः प्रति कारयेत्।