"دليل بلاد فارس، المجلد I ويشمل محافظات أستراباد، شاهرود-بوستان، خراسان، وسيستان" [و‎‎٢‎٥‎٧] (٧٢٢/٥٢٠)

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calculation of an amount, which depends so much upon the character of
the monarch.
The most oppressive of all the imposts of Persia is called ‘ sadir'—
a term which means a public requisition, and, in its opposite sense to
the ‘ maliat/ or fixed revenue, denotes that description of taxation which
is raised to provide for extraordinaries. If an addition is made to the
army; if the king desires to construct an aqueduct or build a jialace; if
troops are marching through the country, and require to be furnished with
provisions ; if a foreign mission arrives in Persia ; if one of the royal family
is married,—or, in short, on any occurrence not ordinary,—an impost is laid,
sometimps upon the whole kingdom, and at others only on particular prov
inces. This is regulated by the nature of the occurrence which requires the
supply, and a consideration of its local or genera], application.
The ‘ sadir ’ extends to all classes. It usually bears highest upon the
wandering tribes, not only because they are the poorest, but because they
are the most impatient of this species of taxation. It falls heaviest upon
the proprietors of estates and citizens. It is, or rather ought to be,
levied according to defined rules, and every person should pay the c sadir/
or contribution, in the proportion that he pays the f maliat, ’ or fixed
revenue. But the governors of provinces usually exercise an arbitrary
discretion in the collection of this tax, which renders it more oppressive.
They settle the gross amount that each village is to pay; and this affords
them an opportunity of showing partiality and committing injustice. The
sum derived from this source has been calculated at two-fifths of the
amount of the fixed revenue; and it has been concluded, on the grounds
above stated, that the receipts of the king of Persia from presents, tines,
and extraordinary taxes are equal to the amount of the established taxes,
which make the revenue of the kingdom amount to a sum little less than
six millions sterling; but a proportion of this only is paid in money into
the royal treasury. A large deduction is made for the expenses of collec
tion, and a considerable proportion is received in kind and used for public
purposes. It is also a general practice to pay the chief ministers of
religion and of justice, the principal officers of state, the royal household,
and the army, by assignments on the public revenue of different prov
inces.
There are sufficient grounds to conclude that the general account which
has been given of the revenue of Persia is tolerably correct. It rests
upon the authority of well-informed natives. Perhaps the total amount
stated to be collected is somewhat exaggerated. The disbursements of
the government of Persia cannot easily be ascertained; but we know,
as a positive fact, that they are much less than the receipts. It has, in
general, been the policy of the monarchs of that kingdom, as of most
Asiatic despots, to amass wealth ; for in all countries where there is no
public credit a full treasury is deemed essential to the security of the
state.
The principal source of the revenue of Persia is derived from the
land tax. The rate is not uniform, different assessments having been
made at various periods, more or less remote, since which time great
changes have taken place in the lands assessed. The average is supposed
to be about 20 per cent, on the gross produce, although in some districts
it amounts to even 30. Besides this impost, there are taxes on gardens,
vineyards, shops, melon, cotton, rice, and tobacco grounds, sheep, asses.