"استطلاعات في بلاد الرافدين وكردستان وشمال غرب بلاد فارس ولرستان في الفترة من أبريل إلى أكتوبر ١٨٨٨، كتبها المقدم ف. ر. مونسيل، فرع الاستخبارات. يوجد مجلدان. المجلد الأول: تقرير سردي ووصف للمدن الكبرى والطرق المؤدية منها. شيملا: فرع الاستخبارات، إدارة قائد الإمداد والتموين، ١٨٩٠" [و‎‎١‎٣‎٠] (٣١٢/٢٦٤)

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It is levied in multifarious ways. For instance, in a district of Azerbaijan
consisting of 200 villages, it varies in each village in amount and in the object
on which 5 it is levied. The bulk is levied, on land and its produce, but in some
cases oxen for the plough are taxed, while in others both the oxen and the land
are taxed. In some villages so much per head of population is collected in
addition to an impost on horses, cows, asses, and sheep. # f
In the Urmia plain certain villages are liable to a tax called “gur-al-lik”
(see and take), which is apt to become an instrument of oppression.
^ Speaking generally, the “ maliat ” when applied to the produce of the land
is one-tenth of the whole crop. When it is a poll tax, it is levied thus Every
male adult pays a sum equal to 2s. while married women, marriageable
V o U ths, and girls pay a sum equal to U. 5|^. per annum. A yoke of oxen for
the plough pays Us. 9,1; a horse, ass, and cow 8|cl, and a sheep IK each.
The system works tolerably under fair-dealing landlords. These furnish
seed to the tenants on loan to be returned at the end of the harvest with an
addition of 50 per cent, as interest. Thus altogether two-tenths of the crop
must be given up, one going to the landlord and one to the Government.
Suppose the former supplies 10 karwars (1,000 lbs) : This with the tenant s
portion would give a crop of at least 200 karwars. From this must be
deducted 20 for the Government, 20 for rent, and 15 to repay the loan of the
seed with interest, and there remains to the peasant 14*5 karwars clear for
himself
The* unjust landlord lends no seed, but takes two-tenths all the same.
He practices extortion, saddles the peasant with innumerable imposts, and
disregards the nature of the seed and the harvest. _
On the whole the peasants of Azerbaijan are in a state of comfortable
penury, and misery arising from oppression is not common. Many of the
evils from which they suffer have their origin m the careless and unequal dis
tribution of the fiscal burden rather than in systematic oppression on the part
of their masters. „ . . £ , • ,
But there is no progress, and a certain amount of animal comfort exists
among the inhabitants, but nothing more. , . , pf Q ; n
Until great modifications take place in the religious and civil law obtain
ing in the country, progress, as we understand its meaning in the west, must
remain a sealed book to the Persian peasant. „
The landlords or masters of the villages are chiefly of the Afshar tribe
of Turks settled in Persia, and are Shiahs in religion
The “ Gur-al-Lik ” system of taxation is collected as follows :
House tax on Musalman subjects 4s. 2d. per annum ; and on
Christian subjects 6 s. 8d. 11.11
On life stock it is paid in equal stares thus by both classes :
For each buffalo 3 bans (2a. 6 A)
•n ... 1 bran 10 shahis (Is. 3d.)
For a cow
„ ... 3 krans (2s. 6 d.)
For a mare — ••• _
ti i ... 10 sliahis (5d.)
For a sheep ... ••• •*• s
i , ... 1 kran 10 shahis (Is. 3d.)
For a donkey ... ••• ••• ,
T TT • ... 20 shahis = 1 kran == 10 d
In Urmia ... •••
In addition to this, all Christian males above 15 years of age pay a poll-tax
in lieu of military service amounting to 5 krans (4s. 2d.) per annum.
The landlord is responsible to Government for the collection of taxes,
either Musalman or Christian, to the amount which every village is assessed ;
the fixed amount claimed annually being entered in the Government register.
2d 2