"دليل بلاد فارس، المجلد I ويشمل محافظات أستراباد، شاهرود-بوستان، خراسان، وسيستان" [و‎‎٢‎٥‎٦] (٧٢٢/٥١٨)

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of government. Private estates pay 10 per cent, of the produce on winter
crops.
The above may be assumed as the general principles by which the col
lection of revenue from land in most of the provinces of Persia is adjusted.
Local circumstances and usages may make the amount of the government
share vai’y in some parts of the kingdom; but the difference is immaterial.
The compact between the owners and cultivators of land and the govern
ment is simple and well understood by all parties. The former often pay
a considerable proportion of their rent in kind. This, however, is regulated
by convenience, usage, and the ability of the cultivators. Some villages,
of which the inhabitants are poor, pay the government share almost
entirely in kind; but when the farmer has wealth, he generally prefers
making cash payments for the whole, as he avoids by that means the
interference of the interior officers of the revenue department. According,
however, to the general and established rule, the cultivator should pay half
in money and half in kind.
The general mode of settling for large tracts of land does not, of course,
apply to rich and highly-manured fields, or to gardens in the immediate
vicinity of towns. This is the only kind of land that is closed. It is
generally rented for money, and often at a very high rate. When Persia
was in a tranquil state, we are assured that some of the ground in
the vicinity of Isfahan produced more than 30 crowns a ‘jarib/ which
measurement is not above three-quarters of an acre; but this must
have been either garden ground, or fields set apart for the cultivation of
melons.
The government is always ready to dispose of waste land, particularly
if it be required to build upon or to plant a garden. A heritable lease is
given, subject to a small ground tax ; and the fruit trees and vines that are
raised become subject to a tax, which varies according to the age of the
tree and the quality of the fruit. The fixed tax upon fruit is very moderate,
and the extraordinary assessment cannot fall heavy ; else this delightful
luxury could not be raised in the abundance and at the cheap rate which it
always is in Persia.
Both the form and the policy of the Persian government have always
disposed it to grant arable lands to the wandering tribes on the most favour
able terms; but these seldom cultivate more than is necessary for their own
consumption. The vast tracts of fine pasture lands, which are allotted for
their winter and summer residence, are considered as part payment for their
military service ; but a tax is levied upon families according to their wealth
and the number of their cattle and flocks, which is collected by their chief,
or by those whom he deputes to exercise his authority.
A part of the fixed revenue of Persia is derived from ground rents of
houses, rents of caravansarais, baths, shops, watermills, manufactures, and
duties upon all kinds of foreign and home merchandise. Some of the
sources of this part of the revenue have greatly increased since the extinc
tion of the Safavian family and of that of Karim Khan, both of which
revolutions have been attended with immense confiscations. Whole streets
in the principal cities, which before belonged to individuals, have become
the property of government, and are rented to its subjects. The revenue
collected from shops is very considerable. When these belong to government,
a rent is fixed, which is deemed proportionate to the gain derived by those
who hire them. When they belong to individuals, the government claims
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