In seasons of calamity, you should, like
strong bulls, bear such burthens. In seasons of distress, wealth should
not be so dear to you. A king conversant with the considerations relating
to Time should, with such agreeable, sweet, and complimentary words, send
his agents and collect imposts from his people. Pointing out to them the
necessity of repairing his fortifications and of defraying the expenses
of his establishment and other heads, inspiring them with the fear of
foreign invasion, and impressing them with the necessity that exists for
protecting them and enabling them to ensure the means of living in peace,
the king should levy imposts upon the Vaisyas of his realm. If the king
disregards the Vaisyas, they become lost to him, and abandoning his
dominions remove themselves to the woods. The king should, therefore,
behave with leniency towards them. The king, O son of Pritha, should
always conciliate and protect the Vaisyas, adopt measures for inspiring
them with a sense of security and for ensuring them in the enjoyment of
what they possess, and always do what is agreeable to them. The king, O
Bharata, should always act in such a way towards the Vaisyas that their
productive powers may be enhanced. The Vaisyas increase the strength of a
kingdom, improve its agriculture, and develop its trade. A wise king,
therefore, should always gratify them. Acting with heedfulness and
leniency, he should levy mild imposts upon them. It is always easy to
behave with goodness towards the Vaisyas.
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