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śulkasthānaṃ pariharannakāle krayavikrayī |
mithyāvādī ca saṅkhyāne dāpyo'ṣṭaguṇamatyayam ||400||

If one who buts and sells avoids a custom-house, and at the improper time, or makes a wrong statement in counting, — he shall be made to pay a fine eight times the amount evaded. — (400)

Medhātithi’s commentary (manubhāṣya):

‘Who buys and sells’ — i.e., the trader.

‘Who avoids the custom-house’ — by taking to unfrequented roads.

‘At the improper time’ — at night, when the custom-officers have gone away.

‘Who makes a wrong statement in counting,’ — when counting the articles, if he mentions a figure larger than the actual one. ‘Counting’ is mentioned only by way of illustration; hence the same rule applies to case of concealment also.

Such a man should be made to pay a fine ‘eight times the amount evaded’; — i.e., eight times the value of the articles that he conceals; or eight times the duty that he tries to evade. The former is more reasonable; as ‘evading’ would be more applicable to the articles.

Others have offered the construction — ‘who buys and sells at the improper time’; — this would he a prohibition of carrying on transactions before the duty has been paid, or in secret. — (400)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vivādaratnākara (p. 297), which adds the following notes: — ‘Śulka’ is the duty realised by the king on all sales and purchases, — the ‘sthānas’ of this are the customs-outposts established by the king on rivers, in cities, on mountains, and so forth; — when themerchant reaches these out-posts, he should pay the custom; he should never seek to avoid their payment by going by untrodden tracks; — if with a view to avoiding customs-outposts, the merchant should seek to carry on his sale and purchases at the improper time — e.g., at night, — or if he declares his goods falsely, — then he should be made to pay a fine which is eight times the value of the commodity in question.

It is quoted in Vyavahāra-Bālambhaṭṭī, (p. 955).

Comparative notes by various authors:

Yājñvalkya (2.262). — ‘A. traitor who makes a false declaration of the measure of his commodity, or who evades the customs outpost, or who buys and sells fraudulently, should be made to pay eight times the value of the merchandise.’

Nārada (Aparārka, p. 834). — (Same as Manu.)

Viṣṇu (Do.). — ‘If a trader tries to evade the payment of duty he shall have his entire goods confiscated.’

Bṛhaspati (Do.). — ‘On arriving at the customs-office the trader shall pay the proper duty, and shall never evade it, as this is meant to be an offering to the King.’

Śaṅkha-Likhita (Vivādaratnākara, p. 298). — ‘The trader who uses false weights and measures incurs the penalty of having his limbs cut off, or some corporal punishment.’

VERSE 8.401

Section XLVIII - Laws relating to Civic Misdemeanours

आगमं निर्गमं स्थानं तथा वृद्धिक्षयावुभौ ।
विचार्य सर्वपण्यानां कारयेत् क्रयविक्रयौ ॥४०१॥

āgamaṃ nirgamaṃ sthānaṃ tathā vṛddhikṣayāvubhau |
vicārya sarvapaṇyānāṃ kārayet krayavikrayau ||401||

The king shall regulate the purchase and sale of all marketable commodities after having taken into consideration their source, destination and detention, as also profit and loss. — (401)

Medhātithi’s commentary (manubhāṣya):

The vendors in the market should not he allowed to fix their prices at their own will; nor should the king buy things at his own arbitrary price. What should be done then? This is what should he done: — ‘Source’ from where a certain commodity comes, from a near or a remote country; — so also ‘destination and detention’ — whether it is going to be sold immediately, or will have to be kept? When a commodity is sold immediately, even a small profit comes very useful, as the profit can he invested in some other commodity and thus bring in another profit; — while from ‘detention,’ both ‘profit and loss’ are possible — and how much more profit will the detention bring in, and what amount of loss it would involve, — all this should be taken into consideration by the king, who should then regulate the sales and purchases in his realm; and the prices should be fixed in such a manner that there may be no oppression caused to the traders, or to the buyers. — (401)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vivādaratnākara, (p. 301), which adds the following notes: — ‘Āgamam,’ the import of foreign commodities from countries either remote and inaccessible, or proximate and easily accessible — ‘nirgamam,’ export of commodities of the country to the said foreign countries; — ‘sthānam,’ the determining of the expenses incurred in the storing of the commodity during the larger or shorter interval between its purchase and sale; — similarily ‘vṛddhikṣayam,’ the profit or loss actually accrued; — ‘vicārya,’ having fully considered all this, — the king shall so regulate buying and selling that there may be no undue profit or loss to the traders.

It is quoted in Aparārka (p. 827); — and in Vyavahāra-Bālambhaṭṭī (p. 942).

Comparative notes by various authors:

(verses 8.401-402)

Yājñavalkya (2.251-253). — ‘Sales should be carried on according to the prices fixed by the King day by day; whatever profit accrues from such sale is lawful for the trader. In the case of commodities purchased in the country itself, the merchant shall take a profit of 5 per cent.; and in that of those imported from outside, 10 per cent.; this rule applies to commodities bought and sold quickly. The King shall consider the intrinsic value of the merchandise and the cost incurred in its marketing and then fix a price which shall be favourable alike to the vendor and the vendee.’

Śaṅkha-Likhita (Vivādaratnākara, p. 302). — ‘Fixing of weights and measures, and the fixing of the price of commodities shall be placed in charge of a trustworthy official.’

VERSE 8.402

Section XLVIII - Laws relating to Civic Misdemeanours

पञ्चरात्रे पञ्चरात्रे पक्षे पक्षेऽथ वा गते ।
कुर्वीत चैषां प्रत्यक्षमर्घसंस्थापनं नृपः ॥४०२॥

pañcarātre pañcarātre pakṣe pakṣe'tha vā gate |
kurvīta caiṣāṃ pratyakṣamarghasaṃsthāpanaṃ nṛpaḥ ||402||

After the lapse of every five days, or after that of every fortnight, the king shall publicly fix the prices of things. — (402)

Medhātithi’s commentary (manubhāṣya):

In as much as the source and destination and other circumstances concerning commodities are variable, there are several rises and falls in their prices. Hence the fixing of the price should be done publicly after every five days; and it should not be regarded as done once for all; nor should entire reliance be placed upon the traders alone; the king himself should be always wide awake.

In connection with articles that take a long time to be disposed of, the prices should be fixed every fortnight, while in other things it should be done after every five Says. — (402)

Explanatory notes by Ganganath Jha:

Buhler is not right in saying that ‘Medhātithi omits this and the next four verses’ — (See Translation).

This verse is quoted in Vivādaratnākara (p. 301), where it is remarked that the prices should be settled every fortnight for such commodities as take a long time to dispose of, and every five days for those that are disposed of quickly.

It is quoted in Parāśaramādhava (Vyavahāra, p. 315), which adds the following notes: — In the case of country-produces which are disposed of the same day, he should fix the profit at 5 per cent; and in that of foreign products disposed of the same day, 10 per cent; in the case of commodities which take sometime in being disposed of, the amount of profit is to be fixed in accordance with the time likely to be taken in their disposal; and in the case of commodities imported from foreign countries, the cost of the journey both ways, of the customs and other duties paid, should be totalled up and added to the price paid, and upon this the prices should be so fixed that the trader makes a profit of 10 per cent on the total outlay. In short the king shall so fix the prices that the interests of neither the consumer nor the supplier may suffer.

It is quoted in Aparārka (p. 827); — and in Mitākṣarā (2.251), where Bālambhaṭṭī adds the following notes: — For commodities that cannot keep long, every five days, for those that can keep a little longer, every fortnight, and for those that can keep much longer, every month, — the king should have the prices fixed by trustworthy officers in the presence of himself as also of the expert merchants; — what the repetition (‘pañcarātre pañcarātre’) means is that the prices are to be fixed after five days or ‘after a fortnight’, &c., always throughout the king’s life.

Comparative notes by various authors:

(verses 8.401-402)

See Comparative notes for Verse 8.401.

VERSE 8.403

Section XLVIII - Laws relating to Civic Misdemeanours

तुलामानं प्रतीमानं सर्वं च स्यात् सुलक्षितम् ।
षट्सु षट्सु च मासेषु पुनरेव परीक्षयेत् ॥४०३॥

tulāmānaṃ pratīmānaṃ sarvaṃ ca syāt sulakṣitam |
ṣaṭsu ṣaṭsu ca māseṣu punareva parīkṣayet ||403||

Scales, weights and measures should be duly marked; and they should be re-examined after every six months. — (403)

Medhātithi’s commentary (manubhāṣya):

‘Scales’ — well known.

‘Weights’ — Seer, 2½ seers and so forth.

‘Measures’ — whereby gold and other similar things are weighed.

All this should be duly marked — with the royal sign — on all sides; the king should himself examine them and mark them with his own seal.

After every six months he should have them re-examined by his officers, so that no one might tamper with them. — (403)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vivādaratnākara (p. 301), which explains ‘pratimānam’ as prices of stone and other materials stamped with a royal mark, which are used for determining the exact weight of gold; — and in Vyavaharā-Bālambhaṭṭī (p. 940).

Comparative notes by various authors:

Śaṅkha-Likhita. — (See above, under 402.)

Vaśiṣṭha (19.13). — ‘The measures and weights of objects necessary for the household must be guarded against falsification.’

Śukranīti (1.619). — ‘All measures should be definitely fixed and examined by the King.’

Arthaśāstra (I, p. 256). — ‘The officer in charge of weights and measures shall see to the setting up of instruments for measurement.’

VERSE 8.404

Section XLVIII - Laws relating to Civic Misdemeanours

पणं यानं तरे दाप्यं पौरुषोऽर्धपणं तरे ।
पादं पशुश्च योषित्च पादार्धं रिक्तकः पुमान् ॥४०४॥

paṇaṃ yānaṃ tare dāpyaṃ pauruṣo'rdhapaṇaṃ tare |
pādaṃ paśuśca yoṣitca pādārdhaṃ riktakaḥ pumān ||404||

At a ferry-crossing, a cart shall be made to pay one ‘paṇa’; one man’s burden half a ‘paṇa,’ an animal and a woman a quarter ‘paṇa,’ and an unloaded man one half of a quarter. — (404)

Medhātithi’s commentary (manubhāṣya):

At a river-crossing, a ‘cart’ — a conveyance, in the form of a chariot and other things, — should pay one ‘paṇa.’ This is the king’s tax to be paid by all carts that come in loaded with commodities and go out again after having delivered these commodities, for bringing in another supply.

‘One man’s burden’ — when one man’s load of commodities is brought in, the duty payable is half-paṇa.

‘Animal’ — bullock, buffalo and the like; — as also a ‘woman’ — should pay a quarter-paṇa.

‘The unloaded man,’ — who is carrying no load, should be made to pay half of the quarter-paṇa. A small toll is levied from the unburdened man, since he can cross the river by himself, and hence the help accorded to him is comparatively small. While a woman, who is unable to cross by herself, is made to pay more.

‘On a ferry-crossing’ — for the purposes of crossing. — (404)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vīramitrodaya (Rājanīti, p, 270), which adds the following notes: — This rule applies to the case of unladen carts; — an empty cart, for crossing a ferry, should be made to pay one paṇa; — a man with load, one-half of a paṇa, cattle and women, a quarter paṇa and a man without load the eighth part of a paṇa.

It is quoted in Aparārka (p. 834), which adds the following Explanatory notes: — The Pālki and such conveyances, for crossing a ferry, should be made to pay one paṇa, — a man should pay one-half of a paṇa, — cattle and woman should pay a quarter paṇa, — as also a man, with only his two hands, i.e., without any load.

It is quoted in Vivādaratnākara (p. 640), which adds that ‘yānam’ here stands for the empty chariot, and so forth; — ‘pauruṣaḥ’, load carried by one man, — ‘pādārdham’, the eighth part of a paṇa.

It is quoted in Mitākṣarā (2.263), where Bālambhaṭṭī has the following notes: — An empty cart should pay a paṇa, — a man with a load, one-half of a paṇa, — cattle and woman (with the exception of those specified below in 407) a quarter paṇa; and a man without load, the eighth part of a paṇa. It adds that this refers to river-crossings; the rates for sea-voyages are different.

Comparative notes by various authors:

(verses 8.404-406)

Vaśiṣṭha (19.21, Vivādaratnākara, p. 639). — ‘The toll for crossing a river whose width is within an arrow-reach is 8 māṣas; for crossing a river whose width is more than an arrow-reach is a quarter of a Kārṣāpaṇa; and that for crossing a river in which there is scanty water, it is one māṣa; it is to be one and a half times these in the case of women...... If a man swims a river-crossing, he should he made to pay a sum hundred times of the toll.’

VERSE 8.405

Section XLVIII - Laws relating to Civic Misdemeanours

भाण्डपूर्णानि यानानि तार्यं दाप्यानि सारतः ।
रिक्तभाण्डानि यत् किं चित् पुमांसश्चपरिच्छदाः ॥४०५॥

bhāṇḍapūrṇāni yānāni tāryaṃ dāpyāni sārataḥ |
riktabhāṇḍāni yat kiṃ cit pumāṃsaścaparicchadāḥ ||405||

Carts laden with commodities should be made to pay the ferry-toll according to their value; those not laden with commodities may pay a triple, as also men without luggage. — (405)

Medhātithi’s commentary (manubhāṣya):

‘Commodities’ — goods, such as clothes, grains and so forth; when carts are laden with these, they should be made to pay the ferry-toll, in accordance with their ‘value.’ If they are laden with doth and other things of great value, they should pay heavily; while if they are carrying only grains and other cheap things, they should pay less.

Similarly the toll to be paid may be regulated in accordance with the lesser or greater difficulty involved in crossing a particular river.

Carts not laden with commodities may pay ‘some little trifle’ — i.e., a paṇa.

The term ‘commodity,’ ‘bhāṇḍa,’ here stands for riches.

Those men who are without any luggage shall pay, not half of the quarter-paṇa (as laid in 404), but any little trifle, more or less; and no bard and fast rule can be laid down on this point. Such is the sense of the scriptures. — (405)

Explanatory notes by Ganganath Jha:

This verse is quoted in Mitākṣarā (2.263), where Bālambhaṭṭī has the following notes: — Carts laden with merchandise should be made to pay according to the value of the merchandise they carry; those that are empty as also ‘aparicchadāḥ,’ poor persons, may be made to pay some little amount.

It is quoted in Aparārka (p. 834), which has the following notes: — Carts laden with merchandise should each pay according to the value of the merchandise carried; when they are empty, they may pay a small amount; so also persons without accoutrements.

It is quoted in Vīramitrodaya (Rājanīti, p. 270), which adds the following explanations: — Carts laden with merchandise should be made to pay in accordance with the large or small value of the merchandise carried; empty carts and poor persons may pay some amount smaller than the eighth part of a paṇa. It adds that the rule applies to river- crossings. For voyages by river the rates are different (see next verse).

Comparative notes by various authors:

(verses 8.404-406)

See Comparative notes for Verse 8.404.

VERSE 8.406

Section XLVIII - Laws relating to Civic Misdemeanours

दीर्घाध्वनि यथादेशं यथाकालं तरो भवेत् ।
नदीतीरेषु तद् विद्यात् समुद्रे नास्ति लक्षणम् ॥४०६॥

dīrghādhvani yathādeśaṃ yathākālaṃ taro bhavet |
nadītīreṣu tad vidyāt samudre nāsti lakṣaṇam ||406||

For a long passage, the boat-fare should be in propor tion to the time and place; this should be understood to be the rule regarding the banks of rivers; in connection with the sea, there is no fixed rule. — (406)

Medhātithi’s commentary (manubhāṣya):

The toll mentioned in the foregoing verses is to be paid for the crossing of rivers; what is now declared relates to the passage by boat from one village to another.

‘For a long passage’ — i.e., in a journey that is measured by miles.

‘In proportion to the place’ — i.e., according to the freight-rates that may have been fixed by the boatmen of the place concerned.

‘In proportion to the time,’ — the fare payable during the rains, or where there is plenty of water, shall he different from that payable in a river where there is very little water; in the latter case there is much time taken in going from one village to another, and it involves more labour on the part of the boatmen, — hence the fare in this case would he heavier.

The term ‘tara,’ which literally means crossing, which is the effect of the fare that is paid, has been used here for this latter. The sense is that the amount of fare payable goes on increasing in proportion to the distance traversed.

‘This should be understood to be the rule regarding the banks of rivers.’

‘In regard to the sea, there is no settled rule’ — regarding fares. Since it cannot be ascertained how many miles the boat has been carried, according to which the distance and the fare could be computed. In the case of rivers and lakes, it can be ascertained whether the distance traversed is one Yojana (8 miles) or two; because the villages serve as the measuring points; so that the fare paid for a journey of two would ho double of that paid for that of one Yojana. In the sea, on the other hand, the boat can be taken with great difficulty, and distances also cannot he measured; it is for this reason that it has been declared that ‘as regards the sea there is no settled rule.’ — (406)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vīramitrodaya (Rājanīti, p. 270), which explains the meaning to be that for voyages by river, the freight, etc. payable is to be determined by considerations of place and time; and in the case of voyages by sea, there is no such hard and fast rule, the freight payable being what is agreed upon in each case.

It is quoted in V yavahāra-Bālambhaṭṭī (p. 263), which has the following notes: — What has been said in the preceding verse applies to river-crossings; in the case of long voyages by river the fares are to be determined by such considerations as whether the river is sluggish or swift, whether the season is summer or the rains; for voyages by sea, no rates can be fixed.

Comparative notes by various authors:

(verses 8.404-406)

See Comparative notes for Verse 8.404.

VERSE 8.407

Section XLVIII - Laws relating to Civic Misdemeanours

गर्भिणी तु द्विमासादिस्तथा प्रव्रजितो मुनिः ।
ब्राह्मणा लिङ्गिनश्चैव न दाप्यास्तारिकं तरे ॥४०७॥

garbhiṇī tu dvimāsādistathā pravrajito muniḥ |
brāhmaṇā liṅginaścaiva na dāpyāstārikaṃ tare ||407||

But a woman who is pregnant two months or more, an ascetic, a hermit, and brāhmaṇas in holy orders shall not be made to pay the toll at a ferry-crossing. — (407)

Medhātithi’s commentary (manubhāṣya):

If two months have elapsed since the last monthly course, it is a sign that the woman is pregnant, such a woman deserves kindly treatment; hence no ferry-toll is to be realised from her.

‘Ascetic’ — belonging to the fourth order.

‘Hermit’ — living in the forest and performing austerities.

Brāhmaṇas in holy orders’ — the term ‘brāhmaṇa’ has been added as a qualification; hence the rule does not apply to those who only bear the garb of asceticism.

‘Toll’ — fare for crossing, in the form of a ‘paṇa’ and so forth.

This they shall not be made to pay.

Having mentioned ‘toll’ already, the author has added the term ‘at a ferry-crossing’ only in consideration of metrical exigencies. — (407)

Explanatory notes by Ganganath Jha:

This verse is quoted in Aparārka (p. 835), which adds that this is an exception to the preceding rules; — aṇd in Vyavahāra-Bālambhaṭṭī (p. 957).

Comparative notes by various authors:

Nārada (18.38). — ‘The Brāhmaṇa has the right to cross rivers without paying toll, and to be conveyed to the other side before others. When engaged in trading, if he uses a ferry boat, he shall have to pay no toll.’

Viṣṇu (5.132-133). — ‘A ferry-man, or a toll-official, who takes a fare or toll from a student or an ascetic or a renunciate, or a pregnant woman, or one going on pilgrimage, — shall he fined 10 Paṇas, — and he shall restore the toll to them.’

VERSE 8.408

Section XLVIII - Laws relating to Civic Misdemeanours

यन्नावि किं चिद् दाशानां विशीर्येतापराधतः ।
तद् दाशैरेव दातव्यं समागम्य स्वतोऽंशतः ॥४०८॥

yannāvi kiṃ cid dāśānāṃ viśīryetāparādhataḥ |
tad dāśaireva dātavyaṃ samāgamya svato'ṃśataḥ ||408||

If anything on the boat happen to be damaged by the fault of the boatmen, — it shall be made good by the boatmen collectively, each according to his share. — (408)

Medhātithi’s commentary (manubhāṣya):

When a commodity placed on the boat happen, in course of the crossing, to be damaged ‘by the fault of the boatmen,’ — i.e., by steering the vessel through pools and eddies, or not anchoring when facing a storm, or by not securely tightening up the boat with chains of iron or leathern thongs, — then they should make it good, — ‘each according to his share,’ — to the owner of the commodity.

‘Collectively’ — i.e., all the boatmen that may be on the boat — (408)

Explanatory notes by Ganganath Jha:

This verse is quoted in Vivādaratnākara (p. 642), which explains ‘dāśa’ (or as it reads ‘dāsa’) as ‘the fisherman and others engaged for rowing the ferry.’

VERSE 8.409

Section XLVIII - Laws relating to Civic Misdemeanours

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