THE king who finds himself in a great financial trouble and needs money, may collect (revenue by demand). In such parts of his country as depend solely upon rain for water and are rich in grain, he may demand of his subjects one-third or one-fourth of their grain according to their capacity. He shall never demand of such of his subjects as live in tracts of middle or low quality; nor of people who are of great help in the construction of fortifications, gardens, buildings, roads for traffic, colonisation of waste lands, exploitation of mines, and formation of forest-preserves for timber and, elephants; nor of people who live on the border of his kingdom or who have not enough subsistence. He shall, on the other hand, supply with grain and cattle those who colonise waste lands. He may purchase for gold one-fourth of what remains, after deducting as much of the grain as is required for seeds and subsistence of his subjects. He shall avoid the property of forest tribes, as well as of Bráhmans learned in the Vedas (srotriya). He may purchase this, too, offering favourable price (to the owners). Failing these measures, the servants of the collector-general may prevail upon the peasantry to raise summer crops. Saying that double the amount of fines will be levied from those who are guilty (among peasants), they (the king's employees) shall sow seeds in sowing seasons. When crops are ripe, they may beg a portion of vegetable and other ripe produce except what is gleaned in the form of vegetables and grains. They shall avoid the grains scattered in harvest-fields, so that they may be utilised in making offerings to gods and ancestors on occasions of worship, in feeding cows, or for the subsistence of mendicants and village employees (grâlmabhritaka).