As the brahmanas and vipras had a right to be subsidized by the state, the state executive head had the right to collect taxes and fines from the citizens
SB Canto 1
Just at this time, King Yudhiṣṭhira was considering performing a horse sacrifice to get freed from sins incurred from fighting with kinsmen. But he became anxious to get some wealth, for there were no surplus funds outside of fines and tax collection.
As the brāhmaṇas and vipras had a right to be subsidized by the state, the state executive head had the right to collect taxes and fines from the citizens. After the Battle of Kurukṣetra the state treasury was exhausted, and therefore there was no surplus fund except the fund from tax collection and fines. Such funds were sufficient only for the state budget, and having no excess fund, the King was anxious to get more wealth in some other way in order to perform the horse sacrifice. Mahārāja Yudhiṣṭhira wanted to perform this sacrifice under the instruction of Bhīṣmadeva.