From this it is clear how extensive was the circle from which taxes were paid; all incomes, whether from the soil and under it, even to flowers and honey, or from the breeding of cattle, all purchases and sales were taxed, and the rates at which the taxes were levied were high. There were besides presents in kind. If we add to these the exactions of the tax-gatherer, which in the East have rarely been wanting, the burdens prescribed and imposed by the laws must have been very considerable. It would afford little protection to those who had to pay that Manu's laws required that the taxes should be collected by men of good family whose characters were free from avarice.[261] Yet these and other rules in the book show that an attempt was made to introduce order, and, at any rate, a certain moderation into the taxation. The good advice given in conclusion to the king, that he should collect his yearly tribute in small portions, even as the bee and the leech suck in their nourishment gradually,[262] is rather evidence of Machiavellian policy than of good feeling towards the taxpayers, while the open reference to the leech as a pattern of moderation is equivalent to an acknowledgment of the draining process of which we find evidence elsewhere. From the general duty of paying taxes the "learned Brahman" is alone exempted; from him the king is never to take tribute even though he were dying of hunger;[263] the Brahmans, as we shall see, paid their sixth in intercessions.[264] The rules given in the law for taxation are not of recent date. The sixth part of the harvest is there prescribed as the rule. From the accounts of the Greeks about the year 300 B.C. the fourth part of the harvest was collected, and a tenth from trade.[265] According to the sutras of the Buddhists the pressure of taxes in some states on the Ganges became exhausting. Subsequently, the princes of the Mahrattas took a fifth of the harvest, which seems to have become the rule in later times, and occasionally a fourth, in corn or coin. The Sultan Akhbar caused the whole land to be measured and the value of the produce to be calculated on an average of the harvests of nineteen years, and the size of the farm; then he took the third part of the produce thus estimated in gold, with entire release from all other taxes. Lands in the possession of the Brahmans partially enjoy even to this day the traditional freedom from taxation.