Book 2 Chapter XXIV Paragraph 16

Those who cultivate irrigating by manual labour (hastaprávartimam) shall pay 1/5th of the produce as water-rate (udakabhágam); by carrying water on shoulders (skandhaprávartimam) ¼th of the produce; by water-lifts (srotoyantraprávartimam), ⅓rd of the produce; and by raising water from rivers, lakes, tanks, and wells (nadisarastatákakúpodghátam),⅓rd or ¼th of the produce.