Page:William Muir, Thomas Hunter Weir - The Caliphate; Its Rise, Decline, and Fall (1915).djvu/196

 640–1] his taxes directly to headquarters, but this and other abuses seem to have been abolished by the Arabs. The governor did not come into contact with the individual taxpayer at all, but only with the pagarch, and, by letters sent through him, with the headmen. Their administration is marked by simplicity and extreme centralisation.

Much light has been thrown upon the character of the Arab government of Egypt by the Papyri discovered in recent years. Especially is this the case with regard to taxation. Registers were kept in every chorion (village community) of all persons subject to taxation. When men or money or goods were required, a requisition was sent from the governor at Fusṭāṭ to each pagarchy (or nome) stating the amount demanded of it, and of each of its choria. The local officials then collected the assessment from the individual tax-payers according to their property in land, date-palms, vines, or acacias, or according to their trade. The ordinary taxes consisted of a money-tax and a corn-tax. The money-taxes were land-tax, poll-tax, and taxes to defray the expenses of collecting these. The poll-tax was on heads of families only; the land-tax on both men and women. To equalise matters there was a special tax for those engaged in trades. The corn-tax consisted, as a rule, of wheat, sometimes of barley. In addition to these, personal service was sometimes demanded by the government. This was not the corvée or forced labour, for those impressed received wages. A common demand was for sailors, and for this persons of all trades and callings were taken. The bulk of the ordinary taxation went for the support of the Arabs resident in Egypt; but there were also extraordinary taxes for special purposes. A demand might be made upon a pagarchy for so many palm-tree trunks for building. There was also the obligation to find food and fodder for Arab soldiers on the march for three days. The Arab historians in dealing with ‘this early period already speak of kharāj and jizya, but these two terms are quite synonymous, and denote revenue, however it was raised.