शुल्कं दण्डः पौतवं नागरिको लक्षणाध्यक्षो मुद्राध्यक्षः सुरा सूना सूत्रं तैलं घृतं क्षारः सौवर्णिकः पण्यसंस्था वेश्या द्यूतं वास्तुकं कारुशिल्पिगणो देवताध्यक्षो द्वारबहिरिकादेयं च दुर्गम् ॥ कZ_०२.६.०२ ॥
śulkaṃ daṇḍaḥ pautavaṃ nāgariko lakṣaṇādhyakṣo mudrādhyakṣaḥ surā sūnā sūtraṃ tailaṃ ghṛtaṃ kṣāraḥ sauvarṇikaḥ paṇyasaṃsthā veśyā dyūtaṃ vāstukaṃ kāruśilpigaṇo devatādhyakṣo dvārabahirikādeyaṃ ca durgam
The fort (urban) revenue-base comprises: customs duties; fines/penalties; ferry and shipping dues; city levies; the superintendent of standards/marks (fees and enforcement proceeds); the mint (seigniorage/coinage revenue); liquor revenue; slaughterhouse revenue; yarn/textile revenue; oil revenue; ghee revenue; alkali/salt-alkali revenue; goldsmith/jeweller revenue; regulated market-institution revenue; licensed courtesan revenue; gambling revenue; building/architecture revenue; guild revenues of artisans and craftsmen; temple/holy-site administration revenue; and collections at gates and outside-gate checkpoints.
To enumerate the predictable, controllable revenue streams of the fortified city—largely regulatory, licensing, and checkpoint-based collections—so they can be budgeted, assigned to offices, and audited.
Liquor (surā), slaughterhouse (sūnā), courtesans (veśyā), and gambling (dyūta) indicate licensing/monopoly-style control with fiscal extraction.