Secondly what is called for by occasional exigencies, either in pro­curing comforts or removing grievances, such as what is given to oppres­sors or to the profligate in order that person, property and honour may escape their injury. But in this he should use moderation. In procuring the conveniences of life, however, it is better that the bounty should be liberal.

People of the world in the matter of living are to be resolved into three classes. One class are fallen into such heedlessness that spiritual needs do not enter their comprehension, much less are practically con­sidered. Another through their luminous fortune are so immersed in the consideration of essential truths that they give no thought to their means of sustenance. But those who seek the felicity to come, the circum­spect in conduct, neglect not a just appreciation of life but make external conditions the instrument of interior well being in the hope of admis­sion among those absorbed in divine love, and so attaining to the third degree of felicity, whence after traversing the arid waste of deliverance, they may repose in the second.*

The dues of sovereignty have thus been set forth. The circu­lation of the means of sustenance, thus, is seen to rest on the jus­tice of prudent monarchs and the integrity of conscientious depen­dents. And because the conditions of the royal state and prerogative vary in different countries, and soils are diverse in character, some pro­ducing abundantly with little labour, and others the reverse, and as inequalities exist also, through the remoteness or vicinity of water and cultivated tracts, the administration of each state must take these circumstances into consideration and fix its demands accordingly. Throughout the whole extent of Hindustan where at all times so many enlightened monarchs have reigned, one-sixth of the produce was exacted; in the Turkish empire, Irán and Turán a fifth, a sixth, and a tenth respectively. In ancient times a capitation tax was imposed called, khiráj. Kubád disapproved of this prac­tice, and resolved that the revenue should be fixed upon arable land accurately surveyed. But his death occurred before he could accomplish his design. Noshirwán (his son) carried it to completion and made the jaríb of ten square reeds.* This was sixty royal yards square. One fourth of this was taken as a ḳafíz* and valued at three dirhams,* and the third part was fixed as the contribution due to the state. Ḳafíz is a measure, called also sáa' weighing eight raṭl,* and, some say, more. The dirhem is equal in weight to one misḳál. When the Caliphate fell to Omar, at the suggestion of the learned, he adopted the plan of Noshirwán but through the vicissi­tudes of temporal conditions, he introduced some alterations which may be gathered from ancient volumes. In Turán and Irán from ages past, they have exacted a tenth, but the exactions have increased to more than a half which does not appear exorbitant to a despotic government. In Egypt they take for a

Ḳudán of the	best soil,	3 Ibrahímis
” ”	middling,	2 ”
” ”	worst,	1 ”

The ḳudán is a measure of land of 100 square reeds, each of which is equal to one báa'.* An Ibrahími is current for 40 kabirs and 14 kabírs is equal to a rupee of Akbar Sháh. In some parts of the Turkish empire, they exact from the husbandman 30 A´ḳchehs for every yoke of oxen. The Áḳcheh is a silver coin equal to 81 Ibrahímis. And from crown lands the demand is 42 A´ḳcheh, and from each soldier 21, besides which the gover­nor of the Súbah takes 15 more. In some parts for each plough 20, and from each soldier 7 A´ḳcheh, while the Governor takes six. In others, the Sanjakbegi* receives 27 and the Súbashi (kotwál) twelve. Other systems are also given which obtain in that empire.

The Muḥammadans account conquered lands of 3 kinds; U'shri, Khiráji and Sulhíy. The first two are subdivided into five kinds and the last into two. U'shri, 1st, kind; the district of Tehámah which comprises Mecca, Ṭáif, Yemen, O'mán, Bahrayn.* 2nd, kind; land of which the owner has voluntarily embraced that faith. 3rd, Lands which have been conquered and apportioned. 4th, Land on which an adherent of that faith has built a mosque or planted a vine or laid out a garden or fertilized it with rain water; otherwise other conditions apply. 5th, Waste land which has been brought into cultivation by permission of the owner. Khiráji 1st kind; Persia proper and Kirmán. 2nd, Land which a tributary subject has laid out as grounds round about his house. 3rd, Land which a Muslim has reclaimed and irrigates from a source constructed from the public revenues. 4th, Land which has been acquired by convention. 5th, Land cultivated by means of water that pays revenue. Ṣulhíy, Lands of the Bani Najrán and Bani Taghlib;* the details of these may be learnt from ancient documents. Likewise, in some treatises, land is regarded under three heads. 1st, Land cultivated by Muslims which they deem U'shr.* 2nd, Land of which the proprietors have accepted that faith. According to some, this is U'shri, and others say that it is U'shri or Khiráji, according to the determination of the Imám. 3rd, Land acquired by conquest, which some make U'shri and others khiráji, and others again affirm that its classification rests with the Imám. 4th, Land which those outside the faith retain on convention. This they call khiráji. Tribute paid by khiráji lands is of two kinds. 1. Muḳásamah (divided), is the 5th or 6th produce of the soil. 2. Wazífah* which is settled according to the capability and convenience of the tribu­taries. Some call the whole produce of the revenue khiráj, and as the share of the producing body is in excess of their expenditure, the Zaḳát* is taken from the amount under certain stipulations and this they call a tithe, but on each of these points there is much difference of opinion. The Caliph Omar, during his time, taxed those who were not of his faith at the rate of 48 dirhams for persons of condition, 24 for those of the middle class, and 12 for the lowest class. This was called the Jaziyah (capitation tax).

In every kingdom government taxes the property of the subject over and above the land revenue and this they call Tamqha.* In Irán and Turán they collect the land tax from some, from others the Jihát and from others again the Sáir Jihát, while other cesses under the name of Wajúhát and Farúa'át are exacted. In short, what is imposed on cultivated lands by way of quit-rent is termed Mál. Imports on manufactures of respect­able kinds are called Jihát, and the remainder Sáir* Jihát. Extra collec­tions over and above the land tax if taken by revenue officers are Wajúhát; otherwise they are termed Furúa'át.

In every country such demands are troublesome and vexatious to the people. His Majesty in his wise statemanship and benevolence of rule care­fully examined the subject and abolished all arbitrary taxation, disapprov­ing that these oppressions should become established by custom. He first defined the gaz, the tenáb, and the bíghah and laid down their bases of measurement: after which he classed the lands according to their relative values in production and fixed the revenue accordingly.