The minor law books: The minor law books (Oxford: Clarendon Press, 1889)

ITT, i8. PARTNERSHIP. 127
14. It is declared that a wise man should always
abstain from levying a toll on that property of a
learned Brahman which belongs to his household ;
but not (on that which he uses) for trading purposes.
15. The alms received by Brahmans, the pro-
perty of stage players, and what is capable of being
carried on one’s back; on all that he must raise no
duty.
*16. If a travelling merchant who has come into
his country should die there, the king shall preserve
his goods till the heir comes forward.
* 17. On failure of an heir, he must make them
over to his relatives or connexions. On failure of
them, he shall keep them well guarded for a period
of ten years.
* 18. When such property without an owner, and
which is not claimed by an heir, has been preserved
for ten years, the king may keep it for himself.
Thus the sacred law will not be violated.
14. The term Xrotriya, ‘ a learned Brahman,’ applies to Brahmans
generally in this place. All the chattels of a Brahman, except
what belongs to the household furniture, are liable to pay duty.
Likewise, if he imports and exports goods in trading, those goods
have to pay duty. A. Manu VII, 133; Apastamba II, 10, 26, 10;
Vasish/^a XIX, 23; Vish/zu III, 26.
15. The following three descriptions of property shall be exempt
from taxation: alms received by Brahmans, no matter how great
their value ; the property of actors, singers, and the like persons;
and what may be carried on the shoulders by any one. A. Vasish//za
XIX, 37.
18. Read adayadazzz in the text.