'GAZETTEER OF PERSIA. VOLUME II' [‎103r] (210/706)

GlLAN
193
The administrative divisions of Gilan are:—
Lahijan, with Langarrud, Rudsar, Ramku, Lashtanisha.
Rasht, Tfdim, Gilgaskar,
Fuman, Shaft and Kuhdum.
Rudbar.
Rahmatabad;
Shandarmin.
Gil Dhlab.
Talish Dfdab.
Asalim.
Karganrhd.
The revenue is derived from customs, fisheries, Crown lands and taxes.
The taxes levied in Gilan may be classed under two heads : the maliat
or land tax, and the tax upon shops. The first is an impost upon free
hold landed property throughout the province, which is assessed by Govern
ment at a fixed sum for that purpose. It amounts to £6-9-1 levied upon
every acre of cultivated land and is collected as follows : six months
after the “Nauruz” or vernal equinox, the Government claims from the
landowner one-half of the maliat, the remainder being payable in monthly
instalments within the expiration of another six months.
The tax upon shops, which also comprises public baths and caravan-
sarais, is levied in proportion to their size and the manner in which they
are occupied, whilst the tenant of such places also pays according to the
nature and extent of his business.
“Throughout the whole of Gilan the population may be divided into
two distinct classes. The first, or that, which inhabits the plains exclusively
remains stationary in villages or towns, where it cultivates rice,
wheat, sugar, cotton and silk, its habits be : ng in all respects similar to those
of the peasantry in other peaceable parts of the country. The people of this
class are of course regularly assessed, and the revenue derived from them is
fixed, because their means are known. The second class consists of those, who
inhabit the skirts of the hills and the valleys amongst them, as well as the
villages nearest their base, during the cold season, but who retire in the hot
weather to their summits, and are thus subject to a periodical ch ,nge of
abode. Some of these cultivate land to an extent which is, to some extent,
proportionate with the goodness of the soil they possess and the advantageous
position of their villages, but their chief dependence is upon flocks and herds
which, in spring, are sent to the lower bills for pasture, and with which they
move higher and higher as the season advances in warmth. Those villagers
who cultivate land plant their rice or whatever their crop may consist of, and,
having done so, leave a few of their number to watch its progress and perform
the necessary operations, whilst the greater number with the’r wives and
families move upward to their ‘yailaqs’ along with their chiefs, where they all
lead a pastoral life, until the approach of the cold weather and want of
pasture forces them down again. Each tribe has its own ‘yailaq’ or
mountain lands, as well as its own villages and cultivable land below
distinct from others, and they never interfere with one r nother ; but within
their respective boundaries every one strays or plants his tent or his hut
where he pleases.