42 ACCOUNT OF INDIA BY STRABO lect the tenth of the price of the articles sold. Death is the punishment for committing a fraud with regard to the tax. These are the peculiar duties performed by each class, but in their collective capacity they have charge both of private and of public affairs, and of the repairs of public works, walls, markets, harbours, and temples. Next to the magistrates of the city there is a third body of governors, to whom is entrusted the care of military affairs. This class also consists of six divisions, each composed of five persons. One division is associ- ated with the chief naval superintendent, another with the person who has the charge of the bullock-teams, by which military engines are transported, of provisions both for the men and beasts, and of other requisites for the army. They furnish attendants, who beat drums and carry gongs; and they also provide grooms, mechanics, and their assistants. They despatch the for- agers for grass by the sound of the gong, and insure speed and security by means of rewards and punish- ments. The third division has the care of the infantry; the fourth, of the cavalry; the fifth, of the chariots; the sixth, of the elephants. There are royal stables for the horses and elephants. There is also a royal maga- zine of arms; for the soldier returns his arms to the armoury, and the horse and elephant to their stables. They use the elephants without bridles. The chariots are drawn on the march by oxen. The horses are led by a halter, in order that their legs may not be chafed and inflamed, nor their spirit broken, by drawing