as some corporations were, and received royal charters determining their powers and privileges. Inscriptions suggest these guilds had their own militia to protect goods in transit and, like village assemblies, they operated banks that lent money to traders and businesses. The government's income came from five principal sources: regular taxes, occasional taxes, fines, income taxes, miscellaneous taxes and tributes from feudatories. An emergency tax was imposed occasionally and were applicable when the kingdom was under duress, such as when it faced natural calamities, or was preparing for war or overcoming war's ravages. Income tax included taxes on crown land, wasteland, specific types of trees considered valuable to the economy, mines, salt, treasures unearthed by prospectors. Additionally, customary presents were given to the king or royal officers on such festive occasions as marriage or the birth of a son. The king determined the tax levels based on need and circumstances in the kingdom while ensuring that an undue burden was not placed on the peasants. The land owner or tenant paid a variety of taxes, including land taxes, produce taxes and payment of the overhead for maintenance of the Gavunda (village head). Land taxes were varied, based on type of land, its produce and situation and ranged from 8% to 16%. A Banavasi inscription of 941 mentions reassessment of land tax due to the drying up of an old irrigation canal in the region. The land tax may have been as high as 20% to pay for expenses of a military frequently at war. In most of the kingdom, land taxes were paid in goods and services and rarely was cash accepted. A portion of all taxes earned by the government (usually 15%) was returned to the villages for maintenance. Taxes were levied on artisans such as potters, sheep herders, weavers, oilmen, shopkeepers, stall owners, brewers and gardeners. Taxes on perishable items such as fish, meat, honey, medicine, fruits and essentials like fuel was as high as 16%. Taxes on salt and minerals were mandatory although the empire did not claim sole ownership of mines, implying that private mineral prospecting and the quarrying business may have been active. The state claimed all such properties whose deceased legal owner had no immediate family to make an inheritance claim. Other miscellaneous taxes included ferry and house taxes. Only Brahmins and their temple institutions were taxed at a lower rate. Culture Religion The Rashtrakuta