The Chaliphate - Muir - The Search For Mecca

A.n. 6-io-iJ AD^riXISTRATIOX AND TAXATION 167
his taxes directly to headquarters, but this and other abuses A. II. 19-20.
seem to have been abolished by the Arabs. The governor
did not come into contact with the individual taxpayer at all,
but only with the pagarch, and, by letters sent through
him, with the headmen. Their administration is marked
by simplicity and extreme centralisation.
Much light has been thrown upon the character of the Fiscal
Arab government of Egypt by the Papyri discovered in "^^^^^''srecent
years. Especially is this the case with regard to
taxation. Registers Were kept in every chorion (village
community) of all persons subject to taxation. When men
or money or goods were required, a requisition was sent from
the governor at Fustat to each pagarchy (or nome) stating the
amount demanded of it, and of each of its cJioria. The
local officials then collected the assessment from the individual
tax-payers according to their property in land, date-palms,
vines, or acacias, or according to their trade. The ordinary
taxes consisted of a money-tax and a corn-tax. The moneytaxes
were land-tax, poll-tax, and taxes to defray the
expenses of collecting these. The poll-tax was on heads
of families only; the land-tax on both men and women.
To equalise matters there was a special tax for those engaged
in trades. The corn-tax consisted, as a rule, of wheat, sometimes
of barley. In addition to these, personal service was
sometimes demanded by the government. This was not the
corvee or forced labour, for those impressed received wages.
A common demand was for sailors, and for this persons of
all trades and callings were taken. The bulk of the ordinary
taxation went for the support of the Arabs resident in
Egypt ; but there were also extraordinary taxes for special
purposes. A demand might be made upon a pagarchy for
so many palm-tree trunks for building. There was also the
obligation to find food and fodder for Arab soldiers on the
march for three days. The Arab historians in dealing with
this early period already speak of k/iardj and jizya^ but
these two terms are quite synonymous, and denote revenue,
however it
was raised.^
'
II. I. Bell, Greek PaPyri in tJie BritisJi Museum^ p. xvii. \'i.