31. He who says, ‘This belongs to me,’ must be examined according to the rule; if he accurately describes the shape, and the number (of the articles found) and so forth, (he is) the owner, (and) ought (to receive) that property.
32. But if he does not really know the time and the place (where it was) lost, its colour, shape, and size, he is worthy of a fine equal (in value) to the (object claimed).
33. Now the king, remembering the duty of good men, may take one-sixth part of property lost and afterwards found, or one-tenth, or at least one-twelfth.
34. Property lost and afterwards found (by the king’s servants) shall remain in the keeping of (special) officials; those whom the king may convict of stealing it, he shall cause to be slain by an elephant.
35. From that man who shall truly say with respect to treasure-trove, ‘This belongs to me,’ the king may take one-sixth or one-twelfth part.
36. But he who falsely says (so), shall be fined in one-eighth of his property, or, a calculation of (the value of) the treasure having been made, in some smaller portion (of that).
37. When a learned Brahmana has found treasure, deposited in former (times), he may take even the whole (of it); for he is master of everything.
38. When the king finds treasure of old concealed in the ground let him give one half to Brahmanas and place the (other) half in his treasury.
39. The king obtains one half of ancient hoards and metals (found) in the ground, by reason of (his giving) protection, (and) because he is the lord of the soil.
40. Property stolen by thieves must be restored by the king to (men of) all castes (varna); a king who uses such (property) for himself incurs the guilt of a thief.
41. (A king) who knows the sacred law, must inquire into the laws of castes (gati), of districts, of guilds, and of families, and (thus) settle the peculiar law of each.
42. For men who follow their particular occupations and abide by their particular duty, become dear to people, though they may live at a distance.
43. Neither the king nor any servant of his shall themselves cause a lawsuit to be begun, or hush up one that has been brought (before them) by (some) other (man).
44. As a hunter traces the lair of a (wounded) deer by the drops of blood, even so the king shall discover on which side the right lies, by inferences (from the facts).
45. When engaged in judicial proceedings he must pay full attention to the truth, to the object (of the dispute), (and) to himself, next to the witnesses, to the place, to the time, and to the aspect.
46. What may have been practised by the virtuous, by such twice-born men as are devoted to the law, that he shall establish as law, if it be not opposed to the (customs of) countries, families, and castes (gati).
47. When a creditor sues (before the king) for the recovery of money from a debtor, let him make the debtor pay the sum which the creditor proves (to be due).
48. By whatever means a creditor may be able to obtain possession of his property, even by those means may he force the debtor and make him pay.
49. By moral suasion, by suit of law, by artful management, or by the customary proceeding, a creditor may recover property lent; and fifthly, by force.
50. A creditor who himself recovers his property from his debtor, must not be blamed by the king for retaking what is his own.
51. But him who denies a debt which is proved by good evidence, he shall order to pay that debt to the creditor and a small fine according to his circumstances.
52. On the denial (of a debt) by a debtor who has been required in court to pay it, the complainant must call (a witness) who was present (when the loan was made), or adduce other evidence.
53. (The plaintiff) who calls a witness not present at the transaction, who retracts his statements, or does not perceive that his statements (are) confused or contradictory;
54. Or who having stated what he means to prove afterwards varies (his case), or who being questioned on a fact duly stated by himself does not abide by it;
55. Or who converses with the witnesses in a place improper for such conversation; or who declines to answer a question, properly put, or leaves (the court);
56. Or who, being ordered to speak, does not answer, or does not prove what he has alleged; or who does not know what is the first (point), and what the second, fails in his suit.
57. Him also who says ‘I have witnesses,’ and, being ordered to produce them, produces them not, the judge must on these (same) grounds declare to be non-suited.
58. If a plaintiff does not speak, he may be punished corporally or fined according to the law; if (a defendant) does not plead within three fortnights, he has lost his cause.
59. In the double of that sum which (a defendant) falsely denies or on which (the plaintiff) falsely declares, shall those two (men) offending against justice be fined by the king.
60. (A defendant) who, being brought (into court) by the creditor, (and) being questioned, denies (the debt), shall be convicted (of his falsehood) by at least three witnesses (who must depose) in the presence of the Brahmana (appointed by) the king.