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. Hishâm ibn-ʿAmmâr from Ṣafwân ibn-ʿAmr:—Abu-ʿUbaidah ibn-al-Jarrâḥ made terms with the Samaritans in the provinces of the Jordan and Palestine, who acted as spies and guides for the Moslems, stipulating that they pay tax on their persons but nothing on their lands. When Yazîd ibn-Muʿâwiyah, however, assumed power he assessed kharâj on their lands.

. I was informed by certain men well versed in the conditions of the Jordan and Palestine that Yazîd ibn-Muʿâwiyah assessed kharâj on the lands of the Samaritans in the Jordan, and levied on every man two dînârs as poll-tax. He also assessed kharâj on their lands in Palestine and levied five dînârs on every man.

. The Samaritans are Jews and are divided into two classes, one is called ad-Dustân [Dositheans] and the other al-Kûshân.

. There was in Palestine in the early part of the caliphate of ar-Rashîd a devastating plague which in some cases would attack all the members of a household. As a result, their land was rendered waste and useless. Ar-Rashîd put it in charge of some who cultivated it and [by gifts] attracted the farmers and tenants into it, thus making it crown domains. In these places the

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