Mbh 12.88.2a

"'Bhishma said, "A king, desirous of earning religious merit, should devote himself to the good of his subjects and protect them according to considerations of place and time and to the best of his intelligence and power. He should, in his dominions, adopt all such measures as would in his estimation secure their good as also his own. A king should milk his kingdom like a bee gathering honey from plants.[253] He should act like the keeper of a cow who draws milk from her without boring her udders and without starving the calf. The king should (in the matter of taxes) act like the leech drawing blood mildly. He should conduct himself towards his subjects like a tigress in the matter of carrying her cubs, touching them with her teeth but never piercing them therewith. He should behave like a mouse which though possessed of sharp and pointed teeth still cuts the feet of sleeping animals in such a manner that they do not at all become conscious of it. A little by little should be taken from a growing subject and by this means should he be shorn. The demand should then be increased gradually till what is taken assumes a fair proportion. The king should enhance the burthens of his subjects gradually like a person gradually increasing the burthens of a young bullock. Acting with care and mildness, he should at last put the reins on them. If the reins are thus put, they would not become intractable. Indeed, adequate measures should be employed for making them obedient. Mere entreaties to reduce them to subjection would not do. It is impossible to behave equally towards all men. Conciliating those that are foremost, the common people should be reduced to obedience. Producing disunion (through the agency of their leaders) among the common people who are to bear the burthens, the king should himself come forward to conciliate them and then enjoy in happiness what he will succeed in drawing from them.