Agni Purāṇa

223 - Duties of a king

Pushkara said:

1.4. A kingshould appoint a head for (every) village, for ten villages, for hundred villages, and then an over-all head. Their salaries would be in conformity with their duties. (The king)should watch them daily through (his) spies. Any irregularity that has arisen in the villageshould be controlled by the village head. If (he is) not able (to set it right) (he)should approach the head of ten villages and report him. The head of the ten villages alsoshould take appropriate step after having heard the same. The king would get wealth etc. by protecting the state. 

5-13. A wealthy man gets righteousness and enjoys the desires. All actions without (being supported by) wealth would be ephemeral just as the river in the summer. There is no difference between the fallen and the poor in the world. No one would take from the fallen. A poor man would not give. Even the wife of the poor would not lend him support. A king oppressing the country would dwell in hell for a long time. A kingshould do in the same way as a pregnant woman who would abandon her comforts and would attend to the welfare of the child in the womb. What (use) of the sacrifices or of the penance (for a king) whose subjects have not been protected. One whose subjects have been well protected, his house would be equal to heaven. One whose subjects have not been protected, his house would be the hell. The king collects one-sixth (of the income) of both the good and bad subjects. (The king) would acquire virtue by protecting (the subjects) and sin by not protecting them. The subjectsshould be protected (by the king) from the oppressions by thieves (in the guise of) the officers of the state, especially the writer-caste,just as a virtuous woman afraid of a villain (is protected). The subjects being protected from their fear (by the king) would be the subjects of the king. If not protected they become an easy prey for them. The wickedshould be put down and the tax laid down in the codesshould be taken. 

14-17. Half (the amount collected)should be kept in the treasury and the other halfshould be given to brahmins daily. Having found a treasure a brahminshould take it in entirety. The same having been found by a kshatriya, a vaisya or a sudra it is enough if one-fourth or one-eighth or one-sixteenth part of the treasure is given (to the king) in order as per law. One who lies is punishable (with a fine) of one-eighth part of the treasure. The kingshould keep an unclaimed property in his custody for three years. (One who is able to establish his claim) after three years by saying that 'it is mine'should be given the property as laid down. On the contrary the king would forfeit the wealth. 

18-21. The owner (of a property) deserves (to get) that property after furnishing (details about) its nature, dimension etc. The kingshould manage the property belonging to a minor till he (the minor) completes his study or crosses the state of childhood. The same (procedure)should be followed in the (case of the properties) belonging to widows with children and those not having the guardians. The righteous kingshould punish those relatives who seize (the properties) of faithful women (who have become) widows and weak, even as they are alive, with the punishment meted to the thief. In general the property stolen by a thiefshould be paid by the king himself. 

22. The kingshould obtain from thieves and the officers in charge of the protection, the property taken by them. One who lies that he has been robbed when he has not been robbedshould be punished and expelled (from the country). 

23-29. The property that has been stolen by the inmates of the house need not be restored by the king. O Brahmin! the kingshould take one twentieth of the value from the merchandise belonging to his country. The fees to be levied on goods from foreign countriesshould be determined after knowing the cost, the wear and tear and the profit got by the trader. (In this case) one twentieth of the profitshould be taken. If not (paid) (the importer)should be punished. Freightshould not be collected from women and mendicants. The ferrymanshould be made to repay by the king that which has been lost in transit on account of the fault of the ferryman. The kingshould take one sixth in the case of the grain sūka (barley) and one eighth in the case of the grain simbi (a kind of kidney bean) as toll befitting the region and season. The kingshould take four and five parts respectively in the case of animals and gold. Only a sixth partshould be collected in the case of perfumes, herbs, cereals, flowers, roots, fruits, leaves, vegetables, straw, bamboos hides, wicker works and vessels made of stone and all other materials), honey, meat and clarified butter. 

30-33. (The king)should not levy tax on the brahmins even in emergency. The king in whose realm a brahmin, well-versed in the scriptures, perishes on account of hunger, his kingdom gets ruined on account of diseases, famine and thieves. 

The kingshould ascertain the attainments and provide him an occupation. (The king)should always protect him just as the father (would protect) his son. The life of the king, the wealth and the kingdom would increase by the meritorious deeds of a person (brahmin) being protected by the king. The artisans of the kingshould work for a day in a month (without any remuneration). The other workers under himshould (work without any remuneration) by taking food only.