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 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 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; 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.'"