Geniza Lab

Legal document. Dated: First decade of Elul 1458 Seleucid (July/August 1147 CE). In which Abū l-Riḍā Yaʿaqov b. Yosef, "the noble and generous," takes over the tax farming of al-Maḥalla al-Kubrā from Abū l-Faraj Yeshuʿa b. Avraham and his son Abū l-Khayr. The nature of the tax is not specified; Goitein presumes that it was for the tax on the manufacture, dyeing, and sale of silk. The declaration begins, "I had intended to take over the tax farming of al-Maḥalla al-Kubrā, which is in the hand of the elder Abū l-Faraj Yeshuʿa b. Avraham and of his son Abū l-Khayr. Then I pondered over the straitened circumstances of these people, their liabilities and indebtedness to the dīwān and thought that if I took that thing from them through machinations, force, and getting the better of them, they would suffer damage, both from the side of their relation with the dīwān and their loss of income. Thus, considering their welfare prior to my own and confident that with God's favorable decree and help the welfare of all us would be served, I make this proposal." The value of the tax farming lease is 335 dinars per year. The proposal is that they will transfer the rights to the tax farm to Abū l-Riḍā, and he will pay their debt of 80 dinars to the dīwān in four annual installments of 20 dinars. If the superintendent (mushrif) and director (ʿāmil) of the diwan raise the sum owed for the new tax farmer, the amount of the 'rise' (ziyāda) will be deducted from the 80 dinars. Signed by: Zakkay b. Moshe (the Jewish judge of al-Maḥalla in this period); and ʿAmram b. Yaʿaqov. In the margins of recto and on verso, there is a philosophical (?) work in Judaeo-Arabic, mentioning natural science, astronomy, etc. (Information from Goitein's index card, Goitein's attached translation, and CUDL.) EMS. ASE.

Letter in Judaeo-Arabic. The writer mentions Minyat Zifta; urges the recipient not to delay with something; mentions the wālī, the qāḍī and the mushrif; mentions a letter from the Nagid; says he will arrive in place of his letter as soon as he can; urges the recipient to bring a petition before the wālī of Damietta (רפע תוקיע); and offers congrulations for the holidays. The letter is addressed to Abu Isḥāq Ibrahīm.