The assessment of revenue was made after a careful survey and classification of the lands according to their quality and yield. The share of the state was fixed at two-fifths of the gross produce. The cultivator was given the option of paying either in cash or kind.
Besides
the land revenue, Shivaji had other sources of income, of which the most important were the chauth and sardeshmukhi. The chauth amounted to one-fourth of the standard revenue assessment of the place, while the sardeshmukhi was an additional levy of 10 per cent demanded from areas outside his kingdom because he claimed to be the hereditary sardeshmukh (chief headman) of the entire Maratha country. These taxes were levied on those living outside Maratha kingdom as a safeguard (a kind of protection money) against Shivaji’s forces plundering or raiding their territory.