Manu Smriti - Hindu Online

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7.132. Of leaves, pot-herbs, grass, (objects) made of cane, skins, of earthen vessels, and all (articles) made of
stone.
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7.133. Though dying (with want), a king must not levy a tax on Srotriyas, and no Srotriya, residing in his
kingdom, must perish from hunger.
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7.134. The kingdom of that king, in whose dominions a Srotriya pines with hunger, will even, ere long, be
afflicted by famine.
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7.135. Having ascertained his learning in the Veda and (the purity of) his conduct, the king shall provide for
him means of subsistence in accordance with the sacred law, and shall protect him in every way, as a father
(protects) the lawful son of his body.
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7.136. Whatever meritorious acts (such a Brahmana) performs under the full protection of the king, thereby the
king’s length of life, wealth, and kingdom increase.
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7.137. Let the king make the common inhabitants of his realm who live by traffic, pay annually some trifle,
which is called a tax.
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7.138. Mechanics and artisans, as well as Sudras who subsist by manual labour, he may cause to work (for
himself) one (day) in each month.
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7.139. Let him not cut up his own root (by levying no taxes), nor the root of other (men) by excessive greed; for
by cutting up his own root (or theirs), he makes himself or them wretched.
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7.140. Let the king, having carefully considered (each) affair, be both sharp and gentle; for a king who is both
sharp and gentle is highly respected.
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7.141. When he is tired with the inspection of the business of men, let him place on that seat (of justice) his
chief minister, (who must be) acquainted with the law, wise, self-controlled, and descended from a (noble)
family.