"إضافات إلى دليل بلاد فارس، المجلدات II إلى IV." [ظ‎‎٥‎٠] (٣٧٠/١٠٠)

20
lu the first case the proprietor is responsible for the taxes, in the latter the
Khed Khoda or headman. The tax is roughly estimated on the cultivated
lands, sometimes on the water-supply, or again on cattle and heads (poll-tax),
no regular system can be adduced, local circumstances, customs, ancient rights,
being among the minor factors influencing the question. Ihe valuations are
made by Mirzas or Secretaries, men with no other qualifications, except those
of writing and being able to keep accounts. They proceed to the villages
and value roughly the amount of cultivated land, cattle, etc., and fix the
proportions for taxation, nominally this is one-tenth of the produce.
The proportion once settled is seldom varied or changed, except when the
cultivated area and prosperity of a village has much increased. The taxes
are paid in cash and kind. The cash revenue is derived from such cultiva
tion as vines, rice and the poll and cattle taxes that in kind from wheat,
barley, straw and nee.
The customs contribute to the revenue of Persia at large, and are control
led by the central government. They do not form part of the local revenue
of the provinces. The system has been, for many years past, to farm the customs
to the Prime Minister, who sublets to minor contractors. The local govern
ment have no direct interest, neither can they interfere in the general adminis
tration of the business. The road taxes, octroi and passports are also, as a
rule, farmed out amongst certain of the fcourt officials, who make a business
of this part of the administration. Their powers are invariably allowed.
An instance of the practical working of one of the contracts will show the
general system of the whole. Take the passports. The original contract is
in the hands of an official who has sublet the monopoly at the various fron
tiers, Turkish and Russian. The sub-contractors, finding the profits less than
they anticipated, have suppressed the original and authorized forms, on the
face of which the price, condition of issue, etc., vaere printed, replacing the
same by another form, in which many of the details are omitted. Then they
raise the price more than 50 per cent, from 5^ to 8 krans, and reduce the
available period of the passport.
We now come to the illegitimate taxation of the Governors to reimuurse
themselves for their outlay. The direct and indirect taxation above describ
ed form the “ Asl” or real revenue, hut in addition is another taxation
called the “ Park” (additional). This is an extra levy in cash proportionate
to the cash payments of the “ Asl ” revenue, and is the perquisite of the Gov
ernors. It ranges from ^ to 5 or 6 krans per toman, i.e., if a man pays to
the Government as revenue 10 tomans in cash, he must pay in addition
perhaps 50 or 60 krans to the Governor The “ Park ” tax has gradually come
to be accepted by the people. It is made the source of much exaction, each
Governor making what he can out of it often forcing the village to pay as
“ Park/’ three or four times the amount of the “ Asl ” revenue. The troops
are also exploited in the interest of the Governor, only a percentage of the
amounts noted in the memorandum as payable to the troops really finds its
way to the proper quarter, so with buildings, repairs, pensions.
The Government of the hereditary chiefs differs in some respects from
Hereditary Chiefs. the foregoing. They are practically independent, and
except for small annual payments in cash and kind contribute little towards
the general expenses of the province. The taxation is regulated much on the
same principal, though the amounts may differ in degree; for example, those
villages (in Maku) which have come to the chief by inheritance pay different
rates from those obtained later from the throne by purchase.