Geniza Lab

Letter from a son to a father. In Judaeo-Arabic. The writer thanks the addressee for the wuṣūl (official receipt), since the tax (mas) is looming. He asks him to send immediately aqwāl, i.e., piyyutim, and lists many requests by name. At the end of the letter there is again a request for aqwāl. The writer complains about neglect. Information from Goitein's note card.

Two fragments of the same legal document, dated 1532/1220-1221. The physician Abū l-Maḥāsin Yefet b. Yoshiyya and the sugar merchant Abū l-ʿIzz b. Abū l-Maʿānī declare that they had operated a sugar factory for many years together, but were now unable to pay the heavy government taxes any longer. (Information from Mediterranean Society, II, p. 580)

Letter in Judaeo-Arabic. Wide space between the lines. The writer is a tax farmer (or perhaps the agent/wakīl of one) in a rural area with cattle and water wheels and wood. He seems to be complaining about how little of the ḍamān proceeds he got to keep and how much work it is to supervise the cowherds and waterwheel users and get them to pay up. But there is a lot of technical language that requires further examination. "By the covenant! I had no resort but to drink with some qāḍī named Abū ʿAbdallāh and some uncircumcised (Christian) tax collector. The drinking was for a profitable thing they had proposed, not on account of any idleness of mine. They said..." In the margin he mentions Rabbenu, possibly the Nagid, and asks for a favor for a relative of his. On verso there are many very deferential phrases and a cryptic passage about insulting people and people's wives and things that can't be repeated in letters to the likes of the addressee. On verso there is also Hebrew liturgical text.

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.

Copy of a story about the edicts against the Jews in Baghdad and how they were saved. Dating: ca. 1120 CE. The scribe reused numerous documents to create this booklet; see individual PGP records. (Information from Gil, Kingdom, Vol. 2, pp. 228-229.) VMR. ASE.

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 Abu Nasr b. Ibrahim, Alexandria, to his partner Abu Ishaq the nāʾib (deputy). Dating: 11 May 1141. The first page of the letter (which originally contained three pages) is lost. The letter deals with commercial matters, taxes, political issues regarding the raising of taxes and information on the affair between Yehuda ha-Levi and the convert b. Basri.

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 sent from Cairo to Bilbays containing a request to contribute to the capitation tax of a poor teacher and his son. (Information from Goitein's index cards)

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.

Letter from Avraham b. Shelomo b. Yehuda perhaps to Efrayim b. Shemarya. In Hebrew. Complains about a Coptic kātib (הסופר הערל, lit. "the uncircumcised scribe") and how "the Ishmaelites and the Qedarites" are demanding a heavy burden of taxes. He asks for help for the sake of the synagogues. The response should be secret and the kātib must not find out. NB: This does not seem to be the correct shelfmark, as DK 123 on FGP does not correspond to this document. The good news is that there is a photograph of the fragment in Scheiber, Acta Orientalia (Hung.), 27 (1973), p. 328.

Letter from Maymūn b. Khalfa, Palermo, to Nahray b. Nissim, Fustat. 18 August 1056 (Gil). Describes the movement of goods and ships to and from Sicily. The government of Sicily imposed on Jewish merchants in Palermo a customs import duty (ʿushr), normally imposed only on foreign merchants, because resident Jews cooperated with their foreign partners and declared incoming goods as their property. A judge and other Jews were sent to prison. The writer reproaches Nahray for his dealings with a resident of the island, Sulaymān b. Shaʾul. Also mentions "the ships (plural!) of Abū ʿAbdallah Ibn al-Baʿbāʿ:

Recto: A long, interesting letter from a judge to a cantor. The writer is publicizing the ban of excommunication that the late Nagid (אדונינו ראש ישיבתה שלתורה הקדוש זצל) placed on Makārim b. Manṣūr al-Sammāk who encroached on the rights of the tax farmer of al-Maṭariyya—either Heliopolis (Goitein) or the district with the same name in the Delta—who is named Sālim. Goitein: Letter of a dayyān of Cairo to the ḥazzān of al-Maṭariyya, requesting him to intervene with Nāṣir al-Jazzār who had farmed the taxes of the locality from the Amir Malik al-Umārā' and then asked from Sālim 60 instead of 40 dirham nuqra, after Makārim b. Manṣūr al-Sammāk overbade him. See Med Soc II, 606. Verso: Accounts in Arabic script. Needs further examination

Legal document. Dating: probably ca.1185. This is the only known document that refers to the majlis of Maimonides. It is a draft of a statement (tiqrār) to be signed by Maimonides, the Judges and the Elders, to the effect that Avraham b. Yaḥyā ha-Levi, called al-Najīb, should get the payment of his capitation tax (jizya) to the amount of 1 2/3 dinars out of the revenue from the rents of a "block" (rabʿ) which was a pious foundation earmarked for poor people. Thus Avraham's capitation tax will be paid from the revenue of the qodesh, not as charity, but as compensation for fees which he once renounced for supervising repairs in the funduq. The text stresses the great benefit which would accrue from his continued presence at such repairs. This payment was to be in the place of a daily salary of 1/2 dirham to which al-Najīb was entitled for his supervision of the building of the Funduq ('hotel' or caravenserai), erected by Abū ʿImran Beḥir ha-Kohanim, certainly also a public building. The remuneration of 1/2 dirham normally was paid out of a daily emolument of 2 dirhams which the Wakīl or administrator of the building received. The statement is not signed, perhaps because Maimonides objected to such a vague agreement made in respect of the spending of money destined for the poor. (Information from Goitein's notes and from Gil, Documents, pp. 323 #77.) On verso there are 6 lines of verses in Arabic script.

Letter fragment in the hand of the clerk of Yehoshuaʿ Hanagid regarding taxation, including the fee for the police (tarsīm). Mentioned in Goitein, "The Twilight of the House of Maimonides," Tarbiz 54 (1984), 92.

Letter fragment from an unknown writer in Syria to 'Rabbenu' in Bilbays. In Judaeo-Arabic. Mentioning the capitation tax (... al-jawālī) in al-Shām and specifically mentions the place Bayt Jibrīn (Beit Gubrin). Also names [...] bar Daniel al-[...] ZL. Dating: Probably 12th or 13th century. Also under this shelfmark: Two other small fragments, one in late Arabic script and one in a mixture of of Judaeo-Arabic and Arabic script.

Legal query addressed to Avraham Maimonides. In Judaeo-Arabic. Concerning a group of people who share an underground(?) storage room of wheat in a single courtyard; some have stored less, some have stored more. One of them lives in the same house. Then, a government representative "attacked" the majority of the houses in the city, demanding the harvest stores "for the strengthening of the lands." (There is a tricky phrase at the beginning of this section: this representative appears to be called בליל, which could be Bulayl and a diminutive of Bilāl; it is faintly possible that בליל חמס refers to "the one sodden with discord/oppression"; it is also possible that there is a pun or code for בעל המס, tax collector, and the querier did not wish to put that phrase in the document.) It seems that the one who lived in the house handed over some of the wheat, and now there is a legal question about how the losses should be distributed.

Court case from Fustat, 15 March 1285. The document involves the arrangements for paying the capitation tax (jaliya) in Alexandria and Fustat.