"دليل بلاد فارس، المجلد I ويشمل محافظات أستراباد، شاهرود-بوستان، خراسان، وسيستان" [و‎‎٢‎٦‎٦] (٧٢٢/٥٣٨)

485
Urmia the landlord takes ten shares besides, leaving' seventy shares for
division. When the tenant contributes bullocks and ploughs, as often
happens, or seed, which he occasionally does, his share is of course laro’e in
proportion.
Landlords treat then tenants well, which it is obviously their interest
to do. It is from taul-holders, muhassils, and irregular arbitrary taxation,
that the peasantry suffer vexation and extortion.' A taul-holder is a
j person wr jo leceives. his salary by an assignment on the assessment of a
village. Having no interest in its prosperity, his only care is to exact all
he can from the raiyats. A muhassil is a tax-gatherer.
The following extracts of a letter addressed by Sliiel to a person of
distinction in Persia exhibits some of the evils of Persian administration
“ Persia was onc e a g reat powerful kingdom. Why has it ceased to be
so ? With every natural advantage, a fine climate, a fruitful soil, an active
and intelligent population, why has Persia not only stood still, but even
declined ) while other nations are fast increasing in power and resources ?
I will not quote India, with its immense army, its enormous commerce, its
railways, its telegraphs. Turkey, however, is a fair parallel with Persia,
from the similarity of manners, religion, and race. A few years ago they
weie both in the same condition j but at this moment there is as much
difference between the two countries as there is between Turkey and one
of the _ great powers of Europe. There must- be a reason for the decay
visible m Persia 5 and that leason can only be found in bad government, ■
bad government in civil affairs,—bad government in the affairs of the army.
Unless there be security in life and property,—if both the one and the other
are at the nod of arbitrary power, a nation may exist; but it can never
prosper, never advance.
“A national reform is a work of time and of gradual amelioration. But
there are some flagrant abuses, the immediate correction of which would
be a boon to the people, and greatly strengthen the power of the govern
ment.
“ The sources of vexation and oppression, which touch most nearly the
population at large, particularly the peasant class, are perhaps the muhassil
(tax-collector) and siursat (provisions levied from the people gratuitously).
Almost every transaction of the government is performed through a mm
hassil; and every muhassil is a tyrant, an oppressor,—in general, a thorough
ruffian. The Shah sends his muhassil to the governor of the province ; the
latter thereupon despatches his muhassil to the governors of towns and dis
tricts, and then, finally, to each separate village. It is here at its lowest-
stage that the system works so grievously. The muhassil makes himself
lord and master of the village; and every one bows down to his caprices.
It is true, I know, that the Persian peasant pays his taxes with hesitation;
and that compulsion is often necessary to enforce payment. But what is
i the cause of this reluctance ? He fears, if he did not counterfeit poverty
and inability to meet the demands made on him, he would be thought rich,
and become a mark for extortion. Let him but feel secure' from arbitrary
exaction; and it will be his interest to pay his taxes without delay.
“The gratuitous distribution of food, or smrsat, is another fruitful
source of oppression. It is true that some allowance is pretended to be
made to the villagers; but it is never adequate, and is no compensation for
the violence and oppression which attends the exaction of smrsat. The
above muhassils are among the great offenders; for every one of them must