divided as regards their administration into two categories, those formerly administered or supervised by the Ottoman Ministry of Evqaf, and those which are independent of Government control. Of the endowments formerly under the control of the Ministry there are two classes:
(i) Mazbuta waqfs, or waqfs administered and controlled directly by officials of the Ministry of Evqatf;
(ii) Mulhaqa waqfs, or waqfs which were under the general supervision of the Ministry, but were not under their direct administration. This class of foundation is a family settlement corresponding in general with an English trust.
Under the Turkish régime the administration of the waqfs of the Sanjaq of Jerusalem (the Qazas of Jerusalem, Jaffa, Gaza and Beersheba) was in charge of a Mudir (Director) posted in Jerusalem; in the Sanjaqs of Nablus (the Qazas of Nablus, Jenin and Beisan) and Acre (Haifa, Acre, Nazareth, Tiberias and Safed) it was under a Mudir at Beirut, with Mamurs (assistants) stationed at Acre and Nablus. On the occupation of Southern Palestine by the British troops a Waqf Committee was formed in Jerusalem, and was afterwards made the directing authority for all Waqfs in Palestine and styled 'The General Waqf Committee.' The Committee was charged with the administration of and the preparation of the estimates for all Mazbuta waqfs; and with the supervision of Mulhaqa waqfs. The estimates were approved by the Chief Administrator, and the accounts subjected to Government audit.
By the High Commissioner's Order of the 20th December, 1921, referred to above, all waqfs are placed under the control of the Supreme Moslem Sharia Council, which has autonomous powers conferred upon it. The estimates and accounts are forwarded to the Government for its information only.
The chief source of revenue of Moslem endowments is the tithe. Tithe was dedicated as waqf by the Sultans or, with their permission, by feudal chiefs, from the earliest times of the Islamic conquests. It forms 55 per cent. of the revenue of the Moslem religious endowments in Palestine, and the waqf tithe is approximately 12.75 per cent.
