'The Expedition for the survey of the rivers Euphrates and Tigris, carried on by order of the British government, in the years 1835, 1836, and 1837; preceded by geographical and historical notices of the regions situated between the rivers Nile and Indus. In four volumes. With fourteen maps and charts, and embellished with ninety-seven plates, besides numerous wood-cuts. Volume the first.' [‎255] (320/905)

CHAP. XI.]
ALLOTMENT OF THE TAXES.
255
From the Sowad were taken, as land tax, two-fifths of the Taxes paid by
produce of wheat and barley, if the field was watered naturally; that prov,nce '
three-tenths of the produce of wheat and barley, if the field was
artificially watered by means of wheels or Kanats ; one-third of
the produce of dates and grapes; and one-third of the growth
of gardens ; also one-fourth of the spring-harvest. This was
given partly in kind, and partly in money. It seems that it
was ascertained, in the survey of Omar, how much ground
there was for barley, palms, &c., in the Sowad ; because under
Kobad, only the general regulation was made, that 1 dirhem
should be paid for each of these 150,000,000 jeribs. The further
divisions were probably left to the inhabitants, as is done in
India. But Omar settled distinctly, that for every jerib of field
(if the above parts were not given in kind) there should be
delivered 1 kafiz of the produce and i dirhem in money, whether
the field had been ploughed or left in pasture. Besides this,
there were to be paid, for 1 jerib of grapes, 10 dirhems; accord
ing to another tradition, 8 dirhems; for 1 jerib of sugar, 6 dir
hems ; 1 jerib of wheat, 4 dirhems ; 1 jerib of barley^ 2 dirhems;
1 jerib of sesame, 5 dirhems; 1 jerib of cotton, 5 dirhems; 1
jerib of spring-harvest, 3 dirhems. 1
According to the price of corn at that time, we shall find Cost of wheat,
that 56 lbs. of wheat cost 1 dirhem, the price of two-fifths of
a jerib having been fixed at 5 dirhems, or Ls-. 10r/. nearly, after
deducting 64 lbs. (1 kafiz) from 768 lbs. (the produce of one
jerib).
This will allow a correct estimate to be made of the money Value of the
value at that period. Moreover, it is to be remarked, that the
dirhems of the time of Omar had a value equivalent to 1 dirhem
and 2^ daniks ; 2 in the time of Harun-al-Rashid they had the
weight of 1 mithkal, 3 and were no doubt Persian money. No
tax was paid for forage, nor for any of those products which
are perishable, such as melons, dates, cucumbers, &c., whilst
from all those which can be preserved, as corn, nuts, almonds,
linseed, oil, &c., the kheraj was to be delivered; but according
to some doctors, only when the quantity of corn exceeded that
1 Abu Yusdf, in his Letter to Harun-al-Rashid, fol. 23, recto The front of a sheet of paper or leaf, often abbreviated to 'r'. .
2 Six daniks make a dirhem. 3 One mithkal is equal to 1J dirhem.