Tag: tax

273 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.
Fragment of a Judaeo-Arabic letter, perhaps a draft only because the text abruptly breaks off on verso. The text on recto is almost entirely formulaic. On verso, the subject may have to do with a tax or payment owed (yarsum ʿalayya... fa-in wazantu...). Abū l-Faḍā'il is mentioned.
Fragment (upper part) of a Judaeo-Arabic letter to Avraham Maimonides from al-Muhadhdhab ha-Kohen b. Manṣūr (?) ha-Kohen. From the body of the message that remains, al-Muhadhdhab describes his distress on account of the tax he owes. 
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.
Copy of a letter from Menaḥem b. Eliyyahu, in an unspecified location near Salonica and Constantinople. In Hebrew, with occasional phrases in Judaeo-Arabic. Probably composed during the period of the first crusade, as it refers to the arrival of German armies. Relates messianic events that occurred in Salonica (including the healing of a blind man and various apocalyptic visions and the reduction of taxes) and asks the addressees to share any messianic rumors that they have heard. Contains several noteworthy names of people (including a reference to Evyatar ha-Kohen, gaon in Jerusalem c.1083–1105, who had sent them a letter from Tripoli, Lebanon) and geographical areas (Romania, Thebes, the land of the Khazars). There is a full translation and detailed analysis in Sharf, "An Unknown Messiah of 1096 and the Emperor Alexius." ASE
Two lists of partly identical persons, the first without, the second with sums, ranging from 1 through 11 dirhams and 1/4 dinar. The first list comprises fourty persons, of these some scholars, others foreigners or persons in inferior positions, such as employees or gatekeepers. These lists were probably prepared for the capitation tax, the second list indicating perhaps the sums still due, to be paid by the community if the persons concerned were unable to pay. (Information from Goitein notes and index card linked below and Goitein, MedSoc, Vol. 2, p. 454, no. 54.)
Letter preceded by a Hebrew poem consisting of three verses, from Shemuel b. Moshe to Abū al-Ḥajjāj Yūsuf Yehosef (Manbij), the tax-farmer of the local market and judge of the Jews, who is also addressed as head of the congregation (rosh ha-qahal). The writer asks whether the addressee and the community still cling to their resolution or have changed their mind – which was nothing to be ashamed of. Includes many greetings. (Information from Goitein notes and index card linked below and Goitein, MedSoc, Vol. 2, p. 75.)
Letter in Hebrew dated 1766/67 CE (527 = וה(י)כינו את (אשר) יביאו) from the Jewish community of Safed to the Jewish community of Pisa, begging for financial help to the tune of 15,000 gerushim. They recount a fascinating tale of a Jewish man who 'purchased the tax' (=the tax farming rights under the malikane system) from the rulers for 6,000 gerushim. They knew this would turn out badly, but he refused to listen. Later, he was unable to render the full amount demanded by the rulers, so he was clapped in irons, "and died on account of the fright." It seems that now the rulers are demanding that the community itself make up the deficit. There is a somewhat mysterious episode about an evil man who wishes to bring his minions to live in a certain house. The "Italian congregation" of Safed (ק״ק איטאלייאנוס) is mentioned. Their sheliḥim are Yisrael Benveniste and Ḥayyim Mordechai Būnan (their power of attorney is the next shelfmark). Note that the gematriya in fact adds up to 537, corresponding to 1776/77 CE, but one of the yods should probably be ignored, because the power of attorney is clearly dated 527. An earlier cataloguer thought the same (see note on final page). Merits further examination. ASE. MCD.
Letter from Hārūn to Moshe b. Yehuda. In Judaeo-Arabic. Dating: Last quarter of the 15th century. The sender reminds Moshe that it is his custom to pay his capitation tax for him. This year, however, Moshe has been gone for 9 months and has not sent any money. He reports that a man named Shelomo Siqillī is en route to Alexandria with R. Yosef Castro—it seems this man also needs money. Mentions the arrival of 'the blue khirqa' (which is also mentioned in a previous letter in this binder). There is yet another man coming to Alexandria who also needs help with the capitation tax; this one is named Mūsā b. Marʿaqa(?). If Moshe b. Yehuda and Ṣedaqa Nes do not act on all these requests, Hārūn will be forced to involve the Nagid.
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
Letter from Ṭoviya b. ʿEli, in a provincial town, to his cousin Natan b. Shelomo ha-Kohen, probably in Fustat. Dating: 1122–50, based on the dated documents of the addressee. The writer sends thanks for the forwarding of a prescription from one physician, Abū l-Bahā', and reminds Natan to obtain a second prescription from another physician, al-Amīn, both for his sick wife. The latter physician was perhaps a Muslim or Christian, since the addressee is asked to transcribe the prescription from Arabic to Hebrew (but cf. T-S 8J16.19 + T-S NS 323.13, in which a Jew is asked not to use Arabic script). "Favor your servant with the answer to be given by my lord al-Amīn, may his reward be doubled. Please transcribe for me the prescription into Hebrew letters.") As requested, Ṭoviya provides an elaborate update on the condition of his sick wife: "She has six attacks (fawra) during the day and four during the night. Perspiration (ʿaraq) overcomes her from the sockets of her eyes (maḥājīr ʿaynayhā) to her chest (fu'ādhā). Owing to the high fever (min ʿuẓm al-nār) she has a feeling that her neck first burns (iḥtaraqat) and then becomes cold (yabrud). At the same time, she suffers pain in her knees (wajaʿ rukab). Owing to her grave sufferings (min ʿuẓm al-alam) her menses (al-ṭamth) have stopped. Finally, because of her great anxiety (min kuthrat al-takarrub), she is affected by mild palpitation (rajīf yasīr) of the heart." The same illness is also described in an earlier letter (T-S 12.234). From a later letter (T-S 13J25.15) we learn that she eventually began to feel better. Information from Mediterranean Society, II, pp. 254, 255; V, p. 106. It is possible that no fever is described, only a sensation of burning (nār). It is also possible that the phrase "knee pain" (wajaʿ rukab) should be read "pelvic pain" (wajaʿ rakab), especially as the next sentence describes the menstrual changes brought on by excessive pain. In the margin, changing the topic, Ṭoviya asks for a loan of the piyyut שיר השירים אסלסל (a liturgical poem for the Seventh of Passover composed by Shemuel b. Hoshaʿna the Third) from 'the rayyis,' sends regards to family members, and reports that the family's situation was very difficult when the tax collector arrived on Purim.
Sub-leasing agreement of a tax farm of silk production for the town of Bush and its surroundings, which was worth 3.5 dinars. Dated Tammuz 1458/ June 1147. (Information from Mediterranean Society, II, pp. 606, 607)
Letter from Avraham b. Abī l-Ḥayy, in Alexandria, to his brother Mūsā, presumably in Fustat. Dating: ca. 1075 CE, several months after the death of their father. Avraham describes his financial difficulties, as he depends on the wheat that Mūsā sends him. Evidently Mūsā has been instructing Abū l-Ḥasan ʿAllūn to send Avraham wheat only once a month. Apart from that, he works hard as a teacher. Avraham's wife insults him because he is unable to support his family. His woes are such that "I fear that I will develop a serious illness, for I no longer have the wherewithal to bear the preoccupation of my heart" (r14–15). He expresses his willing to come to Fustat but he has no company for his travels and he is worried about the tax collectors in Fustat. Information from Gil, Kingdom, Vol. 3, #471. VMR. ASE.
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.
Sub-leasing agreement written in Damietta in 1106 in which the farmer of the dues from dyeing and selling silk in the district of Damietta sub-leases his rights regarding a small town named Ibwan to three partners for the duration of one year against a payment of two dinars per month. (Information from Mediterranean Society, II, pp. 361, 362, 606)
Letter from Mūsā b. Abī l-Ḥayy, in Alexandria, to Nahray b. Nissim, in Fustat. In Judaeo-Arabic. Dating: November 28, 1062 (Udovitch). The writer recently returned from a long trip in Palestine. He suffered from illness during his trip. He visited Jerusalem, and had the time to manage trading, as he bought textile products, oil, nuts, and silk, and arranged shipments of coins. The writer also mentions the bad times in Egypt and the pressure that the community in Tripoli, Libya, is having because of the taxes. Goitein translation of the illness passage (r5–11), slightly altered, is as follows: "You have received no letter from me, because exhaustion (iltiyāth) did not leave my body from the very time I left. I arrived in Tyre, but was unable to do business there for more than five days and then remained confined to bed (lāzim al-farsh) for nineteen days. Finally God granted me recovery. I proceeded to Jaffa and from there went up to Jerusalem—may God rebuild it—and again I could not do there business for more than eight days and then was confined to bed (lāzim al-farsh), suffering from chills and fever (al-bard wa-l-ḥummā), during the month (of the High Holidays). By God I was unable to walk up the Mountain (of Olives) on the day of the Festival (21 Tishrei) but had to ride. I gave myself up. But God the exalted was merciful to me for the sake of His name and gave me health. I was able to leave the house, but the remnant of the weakness (or 'illness'; baqiyyat al-ḍuʿf) is still with me. The travel to Tinnīs, and from there home, was a great trial which to describe would take too much space. I praise God who turned the end to the good and brought me back in safety." Information from Goitein's note card (#27134) and Gil, Kingdom, Vol. 3, #449. VMR. ASE.