Every money matter will be satisfactorily settled, when the parties express their minds clearly, then take a pen, and write down the statement in legible handwriting. Every written statement of accounts is called a sanad. All classes of men adopt such a practice.

The sanad is the voucher which relieves the treasurer of all responsibility, and on which people receive payment of their claims. Honest experienced officers, upon whose forehead the stamp of correctness shines, write the agreement upon loose pages and leaves, so that the transaction cannot be forgotten. These loose sheets into which all sanads are entered, are called the Daftar.*

His Majesty has made himself acquainted with this department and brought it into proper working order. He has appointed clever, honest, incorruptible, experienced writers, and entrusts the daftar to impartial officers, who are under his immediate control.

The Daftar of the empire is divided into three parts:—

1. The Abwábulmál, or entries referring to the revenue of the country. This part of the Daftar explains the revenue of the empire, details any increase or decrease, and specifies every other source of income (as presents, &c.)

2. The Arbáb uttaháwíl.* This part explains the manner in which the sums for the Household have been expended; it contains the debits and credits entered on account of the cashkeepers employed at Court; and lastly, contains the accounts of daily expenditure, &c., for things bought or sold.

3. The Taujíh.* This part contains all entries referring to the pay of the army, and shows the manner in which the pay is given out.

Some sanads are merely sealed with the imperial seal. Other sanads are first signed and sealed by the ministers of State, and are afterwards laid before His Majesty for signature. Many sanads, however, are only signed and sealed by the grandees of the Court. This will be explained in the following.