Replenishment of the Treasury claims that whenever the king finds himself in some financial crisis he can always demand more money by collecting revenue in demand. Chapter II of Book in Arthashastra lays down different levels and scales for the payment of taxes for emergency purpose where it varies with the kind of profession one is engaged with. In such countries which are fed in rain water and are rich in grains the king can demand one-third to one fourth of their grains according to their capacity. The king shall never pressurise his subjects to submit such deposits even if they cannot afford to. In case of people inhabiting the marshy areas or wet lands shall be exempted from such deposits and at the same time the king can buy their product on return of gold and other valuable articles which are usually not available to them. Arthashastra in this chapter keeps options for other categories like the merchants, persons dealing with rearing of cocks and pigs; the rich class of the common man, etc.
Replenishment of the Treasury in case merchants who deal with gold, silver, diamonds claims a demand for 50 karas as deposit for emergency revenue. The merchants who trade with gold, silver, diamonds, precious stones, pearls, corals, horse etc shall be liable to pay a tax of 50 karas; while those trading with cloth, threads, clothes, copper, brass, sandals, medicines etc shall pay 40 karas; those who trade with liquid products, oil, loha or metal shall pay 30 karas whereas the artisans with fine sense of fine workmanship shall have to pay 20 karas.
Regarding the persons who are engaged in rearing the animals like cocks and pigs shall surrender half of their stock to the government resources. Those who possess cows, buffaloes, camels, mules and asses shall give one tenth of their live stocks to the king. Even the prostitutes shall also be compelled to pay the tax and so shall be levied on the herdsmen. Arthashastra clearly mentions that such revenue on demand shall be collected only once the year and never twice the year. The collector general shall be in charge of subscribing this from the citizens and the country people.
Replenishment of the Treasury then authorise the Superintendent of Religious institutions to collect all kinds of property of the gods and temples and deposit in the treasury of the king. The king by opening up some place to reside to avert the calamities or attack of the evil omen shall have ways to collect some sources of subsistence. The chapter also provides some methods where money can be collected by the roadside programmes like show of serpents, show of false devils etc which can attract crowd at the highways. Along with this the king`s spies, in the garb of rich merchants, may become partner to the rich merchants and carry on business deals with them. As soon as a considerable amount is gathered through loans, deposits etc; he may get them robbed of the amount. Similarly in case of Prostitute Spies, under the garb of chaste women may get themselves involved with persons who are seditious and get their property entrapped by the king; in case of the spy in disguise of servants may mix counterfeit coins with their wages and get them arrested. Such instances of seditious deals can be developed deliberately which can open new sources of earning for the state.
Thus, Replenishment of the treasury opens up a number of instances as well as avenues which shall help the king to collect money from his own people as swell as those coming and going from the country side.
