"دليل بلاد فارس، المجلد I ويشمل محافظات أستراباد، شاهرود-بوستان، خراسان، وسيستان" [ظ‎‎٢‎٥‎٥] (٧٢٢/٥١٧)

464
circumstances, rebellion or flight from the kingdom present the only roads
to safety ; and the latter is not likely to be contemplated till all hopes are
abandoned of the former being successful.
Revenue. —The mode of collecting the revenue in Persia is so intimately
connected with the general administration of justice, that the subjects
cannot be separated. The same officer sometimes presides over both ; and
this union of power is favourable or unfortunate for the inhabitants of the
country according to the personal character of the ruler in whom it is
vested.
The fixed revenue of Persia, which amounts to about three millions
sterling, is chiefly derived from the produce of crown and government
lands, from taxes and imposts upon the landed property of individuals,
and upon every species of goods and merchandise. Before the time
of Nadir Shah a great proportion of land had been granted for the support
of the ecclesiastical establishment, which had been equally enriched by the
generosity of the kings of the Safavian dynasty and by the piety of their
subjects. Personal estates had also increased during the long period of
tranquillity which Persia had enjoyed under this dynasty to a very great
extent; but Nadir, as has been before stated, seized that property which
had been appropriated for the support of the ecclesiastical body; and amid
the revolutions that have succeeded his usurpations almost all the principal
families of Persia have perished, and their estates fallen into the possession
of the crown. A very small portion of that territory, which once belonged
to the hierarchy of the country, has been restored. The priests are at
present chiefly supported by pecuniary stipends; and a deduction from the
revenue is admitted in every province to pay the judges of the courts of
‘ shara/ to keep colleges and mosques in repair, and to maintain religious
establishments.
Crown lands are cultivated by the peasantry of the province on terms
very favourable to the cultivator. When the crop has been measured by an
officer appointed for the purpose,—if the seed be supplied by government, it
is returned, and 10 per cent, of the whole is next put aside for reapers and
thrashers, after which the crop that remains is equally divided between the
cultivator and the king. Lands that are the property of individuals pay
according to their situation in respect to water. When that is certain, and
obtained from a flowing stream, they pay 20 per cent, of their produce,
after deducting seed and the allowance before stated for reapers and
thrashers. If watered from aqueducts, they pay 15 per cent.; and if from
wells or reservoirs, only 5. The duty on estates is generally farmed by
the owners, which prevents trouble and vexatious interference of the subor
dinate officers of the revenue with the landholder.
Every encouragement is held out to the cultivators to sow those
government lands the crops of which depend solely upon rain. If the
cultivators find the seed, 10 per cent, only is demanded for the king. This
crop is sometimes abundant; but often fails altogether. This description
of land, if it belong to individuals, is seldom cultivated : when it is, the
proprietor pays 5 per cent, on the actual produce.
The mode of settlement that has been described applies to what is
termed the summer harvest. In that of winter, rice is the only grain, the
cultivation of which is regulated by the same rules. The seed of everything
else that is sown at this season of the year is furnished by the cultivator.
The crop is divided into three parts, of which one only is the property