cuniary transactions."*-In the chapter of economics and morals, when speaking of the Brahmins, it is said: "traffic and money lending, are satyanrita; but service for hire is named swavritti or dogliving, and of course they must by all means avoid it."+

In the chapter on government and the military class, when speaking of persons fit to be employed by the sovereign in different capacities, after describing those worthy of his confidence, and proper to be consulted, it is added:

"He must likewise appoint other of ficers, men of integrity, well informed, steady, habituated to gain wealth by honourable means, and tried by experience.

"As many officers as the due performance of his business requires, not slothful men, but active, able, and well instructed; so many and no more let him appoint. Among those let him employ the brave,

* Sir Wm. Jones's Works, vol. vii. p. 163. + Ibid. vol. vii. p. 203.

the skilful, the well-born, and the honest, in his mines of gold or gems, and in other similar works for amassing wealth; but the pusillanimous, in the recesses of his palace."*

In treating of military affairs, and in the ordinance regarding fortresses, money is mentioned amongst the articles with which they should be provided.

On hire for servitude, it is said:

"One pana of copper must be given each day as wages to the lowest servant, with two cloths for apparel every half year, and a drona of grain every month.Ӡ

In the chapter on government, taxes are spoken of, and from what is said on that subject, it appears that they were paid in what has been translated money:

Having ascertained the rates of purchase and sale, the length of the way, the expenses of food and of condiments, the charges of securing the goods carried, and

* Sir Wm. Jones's Works, vol. vii. p. 301. + Ibid. vol. vii. p. 312.

the neat profits of trade, let the king oblige traders to pay taxes on their saleable commodities.

"As the leech, the suckling calf, and the bee, take their natural food by little and little, thus must a king draw from his dominions an annual revenue.*

"As men versed in cases of tolls, and acquainted with all marketable commodities, shall establish the price of saleable things, let the king take a twentieth part of the profit on sales.

66

Any seller or buyer, who fraudulently passes by the toll office at night, or any other improper time, or who makes a false enumeration of the articles bought, shall be fined eight times as much as their value. Let the king establish rules for the sale and purchase of all marketable things, having duly considered whence they come, if imported; and if exported, whither they must be sent; how long they have been

* Sir Wm. Jones's Works, vol. vii. p. 312.

kept; what may be gained by them; and what has been expended on them.

"At the close of every half month, according to the nature of the commodities, let the king make a regulation for marketprices in the presence of experienced men. Let all weights and measures be well ascertained by him; and once in six months let him re-examine them.

66

The toll at a ferry is one pana of copper for an empty cart; half a pana, for a man with a load; a quarter, for a beast used in agriculture, or for a woman; and an eighth, for an unloaded man.

For a long passage, the freight must be proportioned to places and times; but this must be understood of passages up and down rivers: at sea there can be no settled freight.

66

Whatever shall be broken in a boat, by the fault of the boatmen, shall be made good by those men collectively, each paying his portion.

This rule, ordained for such as pass

rivers in boats, relates to the culpable neglect of boatmen on the water: in the case of inevitable accident, there can be no damages recovered.

"The king should order each man of the mercantile class to practise trade, or moneylending."*

From personal taxes of every kind, are exempted the blind, the lame, and all persons who may have attained the age of seventy years.

In the chapter on judicature and law, there are numerous rules respecting loans, which distinguish the nature of the loan, where there is risk, and cases where a pledge may be required by the lender; and it is observed, that to stipulate for interest beyond the legal rate, and different from the rules prescribed, is unlawful: where there is no risk, the legal interest is declared to be five on the hundred. "Whatever interest, or price of the risk,

* Sir Wm. Jones's Works, vol. vii. chapter on judi cature, &c. p. 395.