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MERCHANDISE, external (báhyam, i.e., arriving from country parts), internal (ábhyantaram, i.e., manufactured inside forts), or foreign (átithyani, i.e., imported from foreign countries) shall all be liable to the payment of toll alike when exported (nishkrámya) and imported (pravésyam).

Imported commodities shall pay 1/5th of their value as toll.

Of flower, fruit, vegetables (sáka), roots (múla), bulbous roots (kanda), pallikya (?), seeds, dried fish, and dried meat, the superintendent shall receive 1/6th as toll.

As regards conch-shells, diamonds, precious stones, pearls, corals, and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.

Of fibrous garments (kshauma), cotton cloths (dukúla), silk (krimitána), mail armour (kankata), sulphuret of arsenic (haritála), red arsenic (manassilá), vermilion (hingulaka), metals (lóha), and colouring ingredients (varnadhátu); of sandal, brown sandal (agaru), pungents (katuka), ferments (kinva), dress (ávarana), and the like; of wine, ivory, skins, raw materials used in making fibrous or cotton garments, carpets, curtains (právarana), and products yielded by worms (krimijáta); and of wool and other products yielded by goats and sheep, he shall receive 1/10th or 1/15th as toll.

Of cloths (vastra), quadrupeds, bipeds, threads, cotton, scents, medicines, wood, bamboo, fibres (valkala), skins, and clay-pots; of grains, oils, sugar (kshára), salt, liquor (madya) cooked rice and the like, he shall receive 1/20th or 1/25th as toll.

Gate-dues (dvárádeya) shall be 1/5th of toll dues; this tax may be remitted if circumstances necessitate such favour. Commodities shall never be sold where they are grown or manufactured.

When minerals and other commodities are purchased from mines, a fine of 600 panás shall be imposed.

When flower or fruits are purchased from flower or fruit gardens, a fine of 54 panas shall be imposed.

When vegetables, roots, bulbous roots are purchased from vegetable gardens, a fine 51¾ panas shall be imposed.

When any kind of grass or grain is purchased from field, a fine of 53 panas shall be imposed.

(Permanent) fines of 1 pana and 1½ panas shall be levied on agricultural produce (sítátyayah).

Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either old or new; and fines shall be fixed in proportion to the gravity of offences.

[Thus ends Chapter XXII, "Regulation of Toll-dues," in Book II, "The Duties of Government Superintendents" of the Arthasástra of Kautilya. End of the forty-third chapter from the beginning.]