"دليل بلاد فارس، المجلد I ويشمل محافظات أستراباد، شاهرود-بوستان، خراسان، وسيستان" [و‎‎٢‎٥‎٩] (٧٢٢/٥٢٤)

471
r*
!
The tax on land probably amounts to two-thirds of the whole. It is o£
two kinds,—on lands that belong to the crown, and on lands that belong' to
individuals.
The lands that belong to the crown were in former times of a very
limited extent; but since the accession of the present family,—indeed since
the time of Nadir Shah,—confiscations have become so frequent, that the
royal lands have become very extensive. It is probably chiefly on this
account that the value of land is so much depreciated in Persia, the usual price
not being more than ten years' purchase. Even entails, which are common in
Persia, are no security against the rapacity of government. Those who
cultivate the royal lands pay one-third of the produce of the crop to govern
ment in cases where the seed is furnished by the cultivators; but when it is
furnished by government, they pay one-half, and sometimes two-thirds, of
the amount of the crop. This is, at least, the case in the province of Ears.
Lands that belong to individuals pay according to their nature. If they
are watered without labour, they pay liO per cent, of the produce ; where
they are watered by kanats, or aqueducts, they pay 15 per cent. Grounds
that cannot be watered but depend entirely on the rain (as the crops are
generally very scanty), pay only 10 per cent, of the produce. The above
is the case with respect to the wheat, barley, &c., which are reaped in the
first autumn harvest called shatawi/
With regard to rice, cotton, gram, water, and muskmelons, &c.,
which are reaped in the winter harvest, it is usual for the husbandmen to
perform all the labour and to furnish the seed, for which he receives two-thirds
of the crop, and the remaining one-third goes to the proprietor of the land—
who becomes entitled to one-half of the crop when the seed is furnished by
him. In either case the tax of government is levied on the proprietor.
Duties and imports are principally levied on the shops, which are of two
, kinds—those that are the property of the king ; and the
other the property of individuals. On the former a rent
is paid, which is considered as proportionate to the gains derived from the
shop : the latter pay to government 20 per cent, of their annual profits.
A tax is also levied on all baths and watermills; also on certain kinds of
manufactures, such as oil, glass and earthen ware. These are the sources from
which the maliat, or regular revenue, is derived. Besides the maliat, a
revenue of a large amount is derived from the following sources, viz. :—-
Presents (pishkash ).—These are of two kinds—those tha t from long-estab
lished usage have become fixed and permanent; and those of a more casual and
uncertain nature than the first. That of the Nauruz, or new year, is by far the
most important. Pishkashes are on that occasion presented to the king by
all the governors of provinces and districts, heads of tribes, the ministers,
and, in short, by all persons of high rank in his dominions. The amount of
this present cannot be estimated at less than two-fifths of the whole
amount of the fixed revenue. The amin-ud-daulah alone on this occasion
generally presents to the king one hundred thousand tumans.
The second is the pishkash made by the merchants who attend the royal
camp.
As no taxes are levied upon the bazars of the camp, the merchants, who
are summoned to attend His Majesty when he takes the field, usually
present to him a large sum of money.
Thirdly, an annual pishkash of white cloths and cotton ropes sent from
the district of Isfahan.