"الجغرافيا الشرقية لابن حوقل، رحّالة عربي من القرن العاشر" [‎١‎٣‎٦] (٣٨٨/١٨٩)

( 136 )
JU 1
Account of the G ates of W ealth, or the marine?- of raising
the Revenue.
T he gates of wealth, or those by which money is supplied in
the Divans, are the taxes or tribute : a tenth on ships; a fifth on
the mines, on corn, fodder, the mint, the roads, the canals, fiuits,
iced waters, salt, &c.
The tribute of lands is of three kinds: by division, and by
regulations and statutes. All the proportions are exactly ascertained,
and admit not of any diminution. Whether the ground be tilled,
or not tilled, the measurements and divisions take place: it the
ground is cultivated, it pays tribute; if not cultivated, it is so
much lost.
The greater part of the country is subject to measurement, as
far as the Zems are. The taxes of Shiraz are more considerable,
in proportion as their jereib is the great jereib for such things as
wheat and barley. The jereib is two hundred and thirty-seven
direms. The garden jereih is one thousand four hundred and
twenty-five direms. The small jereib is sixty y guz, of the
king's cubit or yard > an( i the king's cubit is nine