Agriculture on privately owned land was taxed at the rate of 16.67%, but the tax was exempted in cases of famine, epidemic, and settlement into new pastures previously uncultivated and if damaged during a war. New public projects such as irrigation and water works were exempt from taxes for five years, and major renovations to ruined or abandoned water works were granted tax exemption for four years. Temple and "gurukul" lands were exempt from taxes, fines or penalties. Trade into and outside the kingdom's borders was subject to toll fees or duties. Taxes varied between 10% to 25% on industrialists and businessmen, and it could be paid in kind (produce), through labor, or in cash.