An additional levy of 10 per cent on the land revenue
Explanation
The Maratha revenue system, particularly under Chhatrapati Shivaji and later the Peshwas, distinguished between revenue collected from the Swarajya (territory directly under Maratha rule) and levies collected from neighboring territories (often Mughal or Deccan Sultanate lands). The two primary levies imposed on these external territories were Chauth and Sardeshmukhi.
Detailed Analysis:
- Sardeshmukhi: This was an additional levy of 10% of the total land revenue. Shivaji claimed this right based on his assertion of being the hereditary Sardeshmukh (Chief Headman) of the region. It was essentially a claim to legal superiority and hereditary rights over the revenue of the area.
- Chauth: This denoted a levy of 25 per cent (one-fourth) of the land revenue. It was essentially a military tribute or protection money paid by territories to avoid Maratha raids and plunder.
Therefore, while Chauth was a payment for protection, Sardeshmukhi was a claim of sovereign right as the supreme head of the Deshmukhs.
Key Takeaway:
Chauth was 25% of revenue (protection tax), whereas Sardeshmukhi was an additional 10% levy claimed on the basis of hereditary rights as the Chief Headman.