Tag: capitation tax

131 records found
Letter fragment (bottom half) in Judaeo-Arabic, addressed to an important person (perhaps Avraham Maimonides). Dated: Middle third of Elul 1541 Seleucid, which is 1230 CE. Opens with a mention of the ḥushshār (capitation tax collectors) of Alexandria and somebody they wanted to imprison. Mentions the noble congregation of Bilbays. Seems to be a letter of recommendation for a man in need. Verso: List of names, including Ibn al-Labbān Abū Saʿd; al-Rayyis Abū l-Riḍā Ibn al-Shelishi and his son; al-Rayyis Abū Manṣūr and David and Netanel and Yaʿaqov. There are also various jottings in Hebrew, Judaeo-Arabic, and Arabic script. Notably, the jottings include the five categories of sharīʿa rulings (aḥkām), but in Judaeo-Arabic: mafrūḍ (compulsory); manhiyy ʿanhu (forbidden); makrūh (discouraged); mustaḥabb (encouraged); mubāḥ (neutral).
Letter fragment to a certain ḥaver ("... ba-sanhedrin gedolah...") describing the writer's financial distress. He also provides a recommendation for the bearer of the letter, who is in still greater distress from the capitation tax and is intending to travel to al-Shām and needs help. There is a postscript implying that the recipient or someone in his family is sick or in distress and conveying the writer's worry.
Official account mentioning the transfer of sums to the fisc (bayt al-māl) from the bureau of the capitation tax (bayt al-jawālī): "mablagh al-maḥmūl ilā bayt al-māl al-maʿmūr min māl al-jawālī," followed by names like wa-walī Butrus b. Yuḥannā.
Tax receipt for the capitation of Musāfir b. Yūṣuf in New Cairo, beginning with the 'tadhkira', at the top, registration marks related to the diwān al-jawālī. Dated: 502 H, which is 1108/09 CE.
List of court cases in Judaeo-Arabic. One involves the payment of a capitation tax (jāliya), another involves a Jew who sued someone in Muslim courts. Information in part from FGP.
Letter from Moshe b. ʿOvadya, in Aleppo, to a Nagid, in New Cairo, who receives 20 lines of eloquent Hebrew praises but does not appear to be named (he may be identifiable on the basis of the titles, or if the writer or other people mentioned in the letter prove to be dateable). The writer also conveys his longing for a R. Moshe and for the entire community of Cairo. When the Nagid's third letter arrived in Aleppo, the "season/period" (epidemic?) had already begun in Aleppo and numerous Jews died, including R. Avraham ha-Dayyan the author of Etz Hayyim. Trade came to a standstill. Then the rains began: four months in which they did not even see the sun, and two-thirds of Aleppo "fell" (flooded? buildings collapsed?). Now it is the period of the capitation tax. For all these reasons, the writer was not able to respond sooner. The writing now becomes messier and somewhat trickier to understand. Possibly someone named al-ʿAjami and his son were in Damascus for 10 days, and the "deputy of al-Sham" confiscated all their property, amounting to 1000 dinars. Furthermore, a Jew from Aleppo who was in Damascus at the time reported that someone got their hands on all the money and all the books that Avraham ha-Dayyan had left in the possession of his daughter (possibly her husband was the villain). The writer plans to send another letter having to do with legal/judicial matters (?) so that the recipient can advise him. Noaḥ ha-Levi b. Shemuel ʿAḍʿāḍ added a postscript stating that he was present when this letter was being written and that he sends his respects. ASE.
List of prisoners imprisoned for nonpayment of the capitation tax. Fragmentary. twenty-four names preserved, with sums representing the amounts still due, to be provided by public or private charity. At least three people, the cantor Saʿdān, Ḥasan the Persian, and (Yaḥyā) the son of the Tiberian, recur in B 4–5 with the same sums. (Mubārak), the son of the female physician, also recurs in B 8 and 59." (Information from Goitein, Med. Soc. II, Appendix B, #58.)
Letter from Ṣadaqa to the Abū l-Najm the Parnas, in Fustat. In Judaeo-Arabic. The sender announces his intention to travel to Sicily (in "Bilād al-Rūm") and asks the addressee to help him settle the payments of the capitation tax ("al-mas"). On verso there is a note in another hand (that of Abū l-Najm? preceding the letter on recto?), requesting that the addressee send a letter regarding his need for deliverance from the capitation tax (jāliya), "lest you once again blame me when I have no fault." Information in part from Goitein's note card.
Fiscal document, top and bottom missing. Refers to kharāj payments for the year 437 kharājī (about five lines up from the bottom of the page); 437AH is 1046 CE, but the kharājī year might be off by two or three from the hijrī year. In addition to numbers, there is also the name Masīḥ(?) b. ʿAbdallāh. Needs further examination. Reused on both recto and verso for Hebrew-script documents.
Shelomo urges Abu'l-Makarim in Qalyub (?) to collect money to pay the capitation tax of needy people
Family letter from the end of the 12th century to Abu al-Faraj b. Abu al-Barakāt, a doctor in Fustat, from his brother in Alexandria. The letter mentions forceful collection of the capitation tax (jaliya) in Alexandria. (Information from Frenkel. See also Goitein, MEd. Soc. 2:372, 2:372, and 4:61. Goitein describes the document as following: Family letter from a physician in Alexandria to his brother, also a physician, who had traveled to Fustat without having paid his poll-tax (or having forgotten to send the receipt back). The writer had to pay a certain sum every day to the Muslim authorities (tarsim) until he would pay the poll-tax for his brother. After two days of refusing to do so, he was confined to prison and paid the poll-tax.
Letter of appeal for charity. In Judaeo-Arabic. The writer needs help paying the capitation tax (jāliya). The addressee had previously said something about talking to Peraḥya b. Nissim and raising funds from the community.
Recto and verso: Draft of a legal document. Abu Saʿd al-Levi undertakes to provide his elderly father Shemuel with food and drink and the money for the capitation tax, since his father had traveled widely on business and was too exhausted for regular work. This fragment also contains an unrelated legal document dated 1232 CE (see separate PGP record). (Information from Mediterranean Society, vol. 5, pp. 122–23, and from Goitein's index cards.)
Letter from Nahray b. Nissim to Abu l-Khayr Musa b. Barhun, asking him, among other things, to retrieve his capitation tax receipt for the year 441. See also ENA 2805.14 on the same matter.
Letter of appeal from a cantor to a certain Moshe ha-Sar who is in government service. The letter also addresses Ṣedaqa ha-Sar. He asks for assistance in the payment of his capitation tax, of five months of rent, and of three months of payment incumbent on him from a promissory note. The writer had led prayers for Moshe's health during the public services in the syngaogue, and the prayer was evidently heard. He now conveys wishes for full recuperation and that the addressee will retain the favor of the sultan and his entourage (Goitein suggests that this refers to a new sultan, possibly Saladin). ASE.
Verso: Letter from a father, unknown location, to his son Baqāʾ, in Fustat. The letter was sent to the shop of Meshullam/Musallam to be held for the addressee. In Judaeo-Arabic. Dating: ca. 12th century. Written on verso of an Arabic petition to a high Fatimid official; Goitein suggests that the sender of the Judaeo-Arabic letter may have been an official in the same office (hence with access to this scrap paper). The father has sent 20 dirhams with Abū l-ʿAlāʾ, of which 11 dirhams are for the capitation tax and the remainder for his wife ("bayt"). He exhorts his son to behave well (ḥusn al-ʿishra) with the latter's mother, wife, and siblings. (Information in part from CUDL and Goitein's index card.) ASE
Letter sent by the community of Fustat to a place in the Egyptian Rif, asking to help a Palestinian, as the local people had just paid the capitation tax for ninety poor men. (Information from Mediterranean Society, II, p. 95)
Letter in Judaeo-Arabic to a certain Abū Ṭāhir containing interesting technical details of the capitation tax administration. The writer heard from Manṣūr al-Dimashqī "may God protect him" (possibly identical with the recipient Abū Ṭāhir—otherwise how is Abū Ṭāhir connected to the story?) that he has been drawn into the matter of Mūsā b. al-Maghribī's capitation tax. Mūsā had been selling off his qumāsh (household furnishings? his wife's dowry?) when he went to the governor (al-wālī), possibly of al-Benha, and said "this man [presumably the letter writer] is my guarantor (ḍamīnī), and I make my payment in Malīj." The governor said, "Impossible! Show me your acquittances (barāwātak)." Mūsā brought the acquittances. The sequence of events becomes blurry around here due to the missing ends of lines. A speculative reconstruction is as follows: The governor said that he had been ordered to collect the capitation tax from a group of people who still owed it for "years 8 and 9" but it then transpired that the record (al-jarīda) in the tax bureau (al-dīwān) showed that someone else had already collected their capitation taxes—perhaps because they, like Mūsā, were registered elsewhere? The governor then says he will take the list to the authorities (al-sulṭān) and report that these people actually live in his district. The text in the margin is fragmentary but mentions the capitation tax farmer in Malīj (ḍāmin al-jawālī bi-Malīj) and, later, "let him pay it in al-Benha." The upper margin is lost. When the story resumes on verso, someone—perhaps the governor of al-Benha—is saying, "I will not let you off without a capitation tax payment for year 8, as the authorities (al-sulṭān) have ordered." The writer continues, "We are in a difficult situation with him [perhaps the tax farmer of Malīj]." The writer concludes by beseeching Abū Ṭāhir at least twice not to "oppose (tuʿāriḍ). . . [something or someone] that is in al-Benha." The meaning of this is not immediately clear. Perhaps the writer, in Malīj, is now facing trouble with the local tax farmer, because the governor of al-Benha is trying to transfer the tax revenue to his own district, and the writer wishes Abū Ṭāhir and Mūsā would not stir up any further trouble with the authorities. See Moss. IV,7 (L 12) for another use of עארץ in relation to the capitation tax. The references in this letter are quite opaque, and there are probably many other interpretations consistent with what remains of it. ASE.
Petition in Judaeo-Arabic to help Thābit al-Hazzan b. al-Munajjim, who was ill and had been imprisoned for two months for not paying his capitation tax. (Information from Goitein's note card)
Letter from an unknown sender, in Fustat, to his nephew (ibn ukht) Mūsā, in Qalyūb. Dating: Unknown, but perhaps dateable on the basis of the reference to Rabbenu Yiṣḥaq or on the basis of the capitation tax policies described in the letter. Subject: Mainly dealing with the case of an unhappy (maghbūna wa-maẓlūma), newly married young woman. The writer urges his nephew not to come to Fustat. He reminds him of the education given to him (tarbiya), the obligations towards his family (ahliyya), and the love between them (maḥabba). Information from Mediterranean Society, III, p. 25. Further information from Goitein's note card: The writer had made peace between a young man (perhaps the son of the addressee) and a young woman (perhaps the sender's own daughter or granddaughter). Then the young man fell ill. His capitation tax was restored (?) to him by the authorities (the letter mentions arbāb al-dawla, al-sulṭān, al-ṣāḥib, the qādī of Qalyūb, and the wālī) on condition that the young man remain in Qalyūb instead of traveling to the Levant as he had intended. ASE.