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strong, O Bharata, and bears heavy burthens. If, on the other hand, O Yudhishthira, the cow be milked too much, the calf becomes lean and fails to do much service to the owner. Similarly, if the kingdom be drained much, the subjects fail to achieve any act that is great. That king who protects his kingdom himself and shows favour to his subjects (in the matter of taxes and imposts) and supports himself upon what is easily obtained, succeeds in earning many grand results. Does not the king then obtain wealth sufficient for enabling him to cope with his wants? l The entire kingdom, in that case, becomes to him his treasury, while that which is his treasury becomes his bed chamber. If the inhabitants of the cities and the provinces be poor, the king should, whether they depend upon him immediately or mediately, show them compassion to the best of his power. Chastising all robbers that infest the outskirts, the king should protect the people of his villages and make them happy. The subjects, in the case, becoming sharers of the king's weal and woe, feel exceedingly gratified with him. Thinking, in the first instance, of collecting wealth, the king should repair to the chief centres of his kingdom one after another and endeavour to inspire his people with fright. He should say unto them, 'Here, calamity threatens us. A great danger has arisen in consequence of the acts of the foe. There is every reason, however, to hope that the danger will pass away, for the enemy, like a bamboo that has flowered, will very soon meet with destruction. Many foes of mine, having risen up and combined with a large number of robbers, desire to put our kingdom into difficulties, for meeting with destruction themselves. In view of this great calamity fraught with dreadful danger, I solicit your wealth for devising the means of your protection. When the danger passes away, I will give you what I now take. Our foes, however, will not give back what they (if unopposed) will take from you by force. On the other hand (if unopposed), they will even slay all your relatives beginning with your very spouses. You certainly desire wealth for the sake of your children and wives. I am glad at your prosperity, and I beseech you as I would my own children. I shall take from you what it may be within your power to give me. I do not wish to give pain to any one. In seasons of calamity, you should, like strong bulls, bear such burthens. In seasons of distress, wealth should not be so dear to you. A king conversant with the considerations relating to Time should, with such agreeable, sweet, and complimentary words, send his agents and collect imposts from his people. Pointing out to them the necessity of repairing his fortifications and of defraying the expenses of his establishment and other heads, inspiring them with the fear of foreign invasion, and impressing them with the necessity that exists for protecting them and enabling them to ensure the means of living in peace, the king should