'History of the imâms and seyyids of 'Omân by Salîl-ibn-Razîk, from A.D. 661-1856; translated from the original Arabic, and edited with notes, appendices, and an introduction, continuing the history down to 1870, by George Percy Badger, F.R.G.S., late chaplain in the Presidency of Bombay.' [‎165] (326/612)

ahmeu-bin-sa'iu.
165
the Khalifali Mo'awiyah-bin-Harb-bin-Sofyan, as described
by el-Mas'udy in his Murvj-edz-Dzdhah.]
When the Imamate of the glorious Ahraed-bin-Said was
ratified by the people of 'Oman, who recognized his authori
ty and readily obeyed him—none among the moderate keep
ing aloof from him when they saw his fitness for the office—
he forthwith assumed the supreme power, and administered
it with justice and uprightness. He made Khalfan-bin-
Muhammad-bin-^Abdallah, of the Al-Bu-Saidy, Wali over
Maskat, charged with the duty of collecting the ' Ushur, and
the legal Khardj, and the Sadakdt, 1 and he also commissioned
him to receive the cash from the Wakils Elected representative or attorney, acting in legal matters such as contracting marriage, inheritance, or business; a high-ranking legal official; could also refer to a custodian or administrator. [Agents] whom he
appointed over the Customs. He placed Hasan-es-Serhanj
in charge of the government shipping, and made the learned
sheikhs Muhammad-bin-'Amir-bin-'Arik, el-'Adwany, who
resided at Hallet-el-Muttala, of Afy, which is the most im
portant place belonging to the el-Maawal, Kadhi at Maskat,
to adjudge in suits arising among the people. My grand
father, Razik-bin-Bakhit-bin-Said-bin-Ghassan,he appointed
to the customs, as keeper of the accounts. The rules which
he drew up for the administration were arranged in admir
able order, and adopted after consummate care. He pur
chased one thousand Zanj and one hundred Nubian slaves,
and took them to reside with him in the fortress of er-Ras-
tak; to these he added one thousand free soldiers, providing
each with a fine camel or horse, to accompany him whenever
he travelled through 'Oman. When he marched from
one place to another, four banners attached to staffs, the
heads of two of which were of gold and the other two of
silver, were borne in his retinue, and he never moved about
1 ' Ushdr means Tithes, but what is intended thereby in this instance
I do not know ; and I am equally at a loss to understand what is meant
by the "legal Khardj" or Tax, as the revenue of Miiskat arises solely
from the customs-dues, no other tax, either on houses, persons, or pro
perty, being levied there at present. For the import of Sadakut, see
note 2, p. 31.