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During the reign of Shivaji, the Maratha Kingdom's income was supplemented by two sources: Chauth and Sardeshmukhi.
Chaut accounted for one-fourth of total land income in any region. It was taken from a region that was protected from foreign invasion by the Maratha army. According to Ranade, it was not only a donation to the army, but also a tax paid in exchange for protection from foreign invasion.
Sardeshmukhi was an old tax levied on the Maratha chief as the state's head (Deshmukh). According to Shivaji, as the hereditary Sardeshmukh with the highest rank, and instead of being the custodian of the people's rights, he has the right to collect Sardeshmukhi.
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