"كتيّب بلاد الرافدين. المجلد I. ١٩١٨" [‎١‎٤‎٥] (٥٦٨/١٥٤)

ADMINISTRATION
145
sequently anything like a collection of the full amount was impos
sible, especially as all reliable statistics on which to base recovery
were absolutely wanting. The chiefs collected what they could
squeeze out of their clansmen, but, on the other hand, screened
them against the G-overnment. If a tribe was powerful, it practically
escaped payment of this tax altogether.
The land-taxes, which were farmed, were mostly levied in kind,
and gave therefore naturally every opportunity for chicanery, bribery,
and evasion. Freehold lands were assessed to pay from one-tenth to
one-fitth of the gross produce, according to facility of irrigation ;
exceptionally favoured lands paid up to one-third of the gross produce.
The rent charged for the use of State or Crown lands (see below) was
a matter of arrangement between the department concerned and the
tenant, and varied from one-tenth to even one-half of the gross produce.
Taxes on date and orange-trees were levied in cash, 8hi. (7 mi/
piastres) per tree on the former and to (2-4 piastres) on
the latter. See further on land-taxation pp. 191-3.
The 'forests', from which a small revenue was derived, are mostly
plantations of poplars and tamarisks on the Euphrates and Tigris.
The royalty on minerals varied from 5 to 15 per cent.
but was practically confined to the copper mines at Arghana in the
vilayet of Diarbekr. In the whole of Irak this tax produced only
about £180 a year. Municipal taxation consisted largely of octroi,
a lucrative impost for the collectors thereof, which may account
for the liberal number of municipalities. All local products paid
7 per cent. ad valorem on entering a town; there were also a number
of other taxes on local industries, trades, and handicrafts; and all
these imposts,when not evaded,were further enhanced by the method
of affixing stamps to receipts given for them, these stamps having
to be supplied by the taxpayer, after the method mentioned in
connexion with the customs (see p. 147).
In connexion with taxation generally it is a significant comment
on the system which obtained under the Turks that it has been
asserted that in the vilayet of Basra seven-tenths of the people
escaped scot-tree of all taxation, and paid nothing whatever, except
perhaps in bribes.
Imperial Departments
psii";
Of the Imperial Departments there wex-e three classes :
|( j Dili®: (a) Public Justice.
[h)Revenue Departments.
(c) Department relating to the convenience of the public,
.cbi^ 1 WKS. I K