thickly or thinly sown one dirham; and on barley, one-half of that. He also ordered me to assess on the gardens that include palm-trees and other kinds, 10 dirhams per jarîb; on one jarîb of vine-trees, if its trees had been planted for three full years and a part of the fourth, and if it bears fruit, ten dirhams, with nothing on palm-trees that are outside the villages and the fruits of which are eaten by the passers-by. On vegetables, including cucumbers, grains, sesame and cotton, he ordered me not to assess anything. On those landlords [dihḳâns] who ride mules and wear rings of gold around their feet, he ordered me to assess 48 dirhams each; and on those of them who are merchants of medium means, 24 dirhams per annum each; but on the farmers and the rest of them, 12 dirhams each."
Ḥumaid ibn-ar-Rabîʿ from al-Ḥasan ibn-Ṣâliḥ:—The latter said, "I asked al-Ḥasan, 'What are those different rates of assessed land-tax [ṭasḳ]?' And he replied, 'They, one after the other, have been assessed according to the nearness and distance of the land from the markets[1] and the drinking places in the river [furaḍ].' Yaḥya ibn-Âdam says, 'The Moslems of as-Sawâd asked al-Manṣûr towards the end of his caliphate to introduce the system by which they turn over to the authorities as tax a part of the produce of the land;[2] but he died before the system was introduced. Later, by al-Mahdi's orders, the system was introduced in all places with the exception of ʿAḳabat Ḥulwân.'"
- ↑ Mâwardi, p. 306, l. 12.
- ↑ Ar. muḳâsamah, as contrasted with misâḥah, is the system of land tenure by which the kharâj is levied on the produce and not the area, and is from one-tenth to one-half of the produce of the lands. Cf. Mâwardi, p. 260; De Goeje's Balâdhuri "Glossarium ", pp. 86–87; ibn-Ṭiḳṭaḳa, p. 215, l. 16, p. 260, l. 5; Berchem, La Propriété Territoriale, p. 45.
