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 one jarîb; and on every two jarîbs in the uncultivated land that can be sown, one dirham.

Khalaf al-Bazzâr from al-ʿAizâr ibn-Ḥuraith:—ʿUmar assessed on one jarîb of vine-trees 10 dirhams, on one jarîb of clover, 10; of cotton, 5; on one Fârisi palm-tree, one dirham and if of inferior quality, one dirham on two trees.

ʿAmr an-Nâḳid from abu-Mijlaz:—ʿUmar assessed on a jarîb of palm-trees 8 dirhams.

Al-Ḥusain ibn-al-Aswad from ash-Shaʿbi:—ʿUmar ibn-al-Khaṭṭâb sent ʿUthmân ibn-Ḥunaif who assessed on the people of as-Sawâd 5 dirhams on one jarîb of clover, and 10 dirhams on one jarîb of vine-trees; but he assessed no tax on what was grown among the vines.

Al-Walîd ibn-Ṣâliḥ from al-Miswar ibn-Rifâʿah:—ʿUmar ibn-ʿAbd-al-ʿAzîz said that the kharâj of as-Sawâd in the time of ʿUmar ibn-al-Khaṭṭâb was 100,000,000 dirhams; but in the time of al-Ḥajjâj, it amounted to 40,000,000.

Al-Walîd from Aiyûb ibn-abi-Umâmah ibn-Sahl ibn-Ḥunaif's father.—ʿUthmân ibn-Ḥunaif put seals around the necks of 550,000 of the "uncircumcised", and the kharâj during his governorship amounted to 100,000,000.

Al-Walîd ibn-Ṣâliḥ from Musʿab ibn-Yazîd abu-Zaid al-Anṣâri's father:—The latter said, "ʿAli-ibn-abi-Ṭâlib sent me to the land irrigated by the Euphrates, mentioning different cantons and villages, and naming Nahr al-Malik Kûtha, Bahurasîr, ar-Rûmaḳân, Nahr Jaubar, Nahr Durḳîṭ and al-Bihḳubâdhât. He ordered me to assess on every jarîb of wheat, if thickly sown, one dirham and a half and one ṣâʿ; if thinly sown, two-thirds of a dirham and if not so