Mbh 12.87.2b

Some virtuous minister, with wrathfulness should exercise supervision over the administration affairs and mutual relations of those officers. In every town, again, there should be an officer for attending to every matter relating to his jurisdiction. Like some planet of dreadful form moving above all the asterisms below, the officer (with plenary powers) mentioned last should move and act above all the officers subordinate to him. Such an officer should ascertain the conduct of those under him through his spies. Such high officers should protect the people from all persons of murderous disposition, all men of wicked deeds, all who rob other people of their wealth, and all who are full of deceit, and all of whom are regarded to be possessed by the devil. Taking note of the sales and the purchases, the state of the roads, the food and dress, and the stocks and profits of those that are engaged in trade, the king should levy taxes on them. Ascertaining on all occasions the extent of the manufactures, the receipts and expenses of those that are engaged in them, and the state of the arts, the king should levy taxes upon the artisans in respect of the arts they follow. The king, O Yudhishthira, may take high taxes, but he should never levy such taxes as would emasculate his people. No tax should be levied without ascertaining the outturn and the amount of labour that has been necessary to produce it. Nobody would work or seek for outturns without sufficient cause.[251] The king should, after reflection, levy taxes in such a way that he and the person who labours to produce the article taxed may both share the value. The king should not, by his thirst, destroy his own foundations as also those of others. He should always avoid those acts in consequence of which he may become an object of hatred to his people. Indeed, by acting in this way he may succeed in winning popularity.