Along with the absolute power of punishment the law allows the kings a very liberal right of imposing taxes. The taxes were regarded as the recompense which the subjects have to pay for the protection which the king extends to them. However high the quota of taxes may be which the king has the right to raise, the law calls attention to the fact that it is not good "to exhaust the realm by taxes." The impositions are to be arranged in such a way that the subjects may confess that king and nation find "the just reward of their labour." The king is never to cut off his own roots by raising no taxes at all on a super-abundance of possessions, nor may he from covetousness demand too heavy a tribute, and so cut off the roots of his subjects. As the exhaustion of the body destroys the life of the animated creature, so does the exhaustion of the kingdom destroy the life of the king. As a rule, he may only demand the twelfth part of the harvest, _i.e._ above eight per cent., and the fiftieth, _i.e._ two per cent., of animals and incomes in gold and silver.[258] Yet the eighth or sixth corn could be demanded according to the quality of the soil and the amount of labour required upon it, and the fifth part of the increase in cattle and in gold and silver. In cases of necessity the fourth part of the harvest could be demanded, "when the king is protecting his people with all his power." Of the gain on fruit-trees, herbs, flowers, perfumes and honey the king can take the sixth part. From the wares of the merchant which come to be sold, the king may take the twentieth;[259] and those who live by retail trade may be compelled to pay a moderate tax. Artisans, day-labourers, and Çudras who earn too little to be able to pay taxes, the king compels to work for him one day in each month.[260]