Consider the following statements about taxation during Gupta period.

1) The principal sources of revenue were the bhaga, duties at ports, ferries and fortified stations.

2) Rulers got income from the crown lands. mines etc.

3) Taxes were collected only in kind.

4) Forced labour was not unknown and we hear of a special kind of corvee called bhotta-visti on the horders of Tibet.

5) Extra taxation was resorted to in times of emergency, from which even temples were not

exempted.

Which of the statements given above are correct?