Not every householder is listed, as there was widespread evasion.
The death penalty was freely awarded for theft and other crimes regarded as coming under that head; for theft involving entrance of palace or temple treasury, for illegal purchase from minor or slave, for selling stolen goods or receiving the same, for common theft in the open (in default of multiple restoration) or receiving the same, for false claim to goods, for kidnapping, for assisting or harbouring fugitive slaves, for detaining or appropriating same, for brigandage, for fraudulent sale of drink, for disorderly conduct of tavern, for delegation of personal service, for misappropriating the levy, for oppression of feudal holders, for causing death of a householder by bad building.
The first of the three fires laid down is the garhapatya, or householder's fire, so called because, though not taken from his ordinary house-fire, but as a rule specially produced by friction, it serves for cooking the sacrificial food, and thus, as it were, represents the domestic fire.
His little account books of income and outlay, with every item entered down to a few hours before his death, are accurate and neat enough to have satisfied an ancient Roman householder.
The exemption does not extend, however, to the prohibition of sale for taxes, and in case the householder's buildings are on land which he has leased those buildings are not exempt from sale or levy for the ground rent.
