Islam Its Belief and Practices - Radical Truth

94 ISLAM ITS BELIEFS AND PRACTICES HOLY WAR 95
The taxes whieb are imposed upon the conquered
territory are the following :-
(1) Kharaj, land revenue. All the land subdued
by force of arms, if watered by canals cut by
the Gentiles. is subject to tribute. whether
the Imam has divided it among the troops,
or restored it to the original inhabitants; and
if there be no canals, but the land be watered
by springs, which rise within, it is subject to
tithe, in either case. because tithe is peculiar
to productive land, that is, land capable of
cultivation. and which yields increase. and
the increase produced from it is occasioned
by water.
(2) Jizya, from jiza. to satisfy, to compensate
(because it is compensation for the life of unbelievers),
poll-tax. It is of two kinds: (i)
That which is established voluntarily. and by
composition, the rate of which is such as may
be agreed upon by both parties. (ii) That
which the Imam himself imposes, where he
conquers the infidels, and then confirms them
in their possessions. This tax is imposed at
the following rate:
(a) Upon every rich person a tax of 48 dirhams
per annum ;
(b) Upon every person in middling circumstances
24 dirhams per annum ;
(c) Upon labouring poor 12 dirhams per
annum.
The poll-tax is taken from Ahl-i-kitab, the people of
the book, i.e., the Jews and Christians of all denominations
and from the Magi and idolaters who are not from
Arabia. Idolaters from Arabia and apostates must choose
between Islam and the sword. Women, children. the
blind, crippled and monks are exempt from paying the
tax.
How A Dhimmi Must Deliver His Jizys.
The Jizya must be delivered by the person who owes
it himself; it cannot be sent by another person; but the
person who owes it must himself hand it over, and while
the Qa9i who receives it, sits and strikes him on the neck.
saying: "Give it, O. thou enemy of Allah.
The Position Of A Dhimmi In A Muslim Country.
The Qbimmi must distinguish himself from the Muslim
by wearing different clothes. He is to be kept in a state
of subjection and abject humiliation. He must not ride
on saddles like Muslims. When the Muslim stands, he
must not sit. No Muslim ought to show him respect and
honour. If he meets him in the street he must make him
go aside. They must not live in large numbers in the
midst of Muslims, and, if they possess houses of their own.
they must be forced to sell tliem to Muslims. Their
houses muse be lower than those of Muslims. A Qbimmi
loses his right of protection, if his country becomes a land
of warfare (Daru'I-Harb) or if he does not pay the polltax.
If he should insult the prophet he is to be killed.
Ghsnimst, Plunder.
When the country of the infidels is conquered by
force, the Imam is at libetry to leave the land in the possession
of the original owners, on condition that they
pay the land-tax (k1laraj) besides the capitation-tax, or he
may divide it among the Muslims. With regard to moveable
property, it is not lawful for the Imait to leave it in
the possession of the infidels, but it must be divided among
the soldiers. Four-fifths of the spoil belong to the troops,