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.