Geniza Lab

Receipt relating to the tax farm of Abū l-Ḥasan b. Wahb written by Mīkhāʾīl b. ʿAbd al-Masīḥ, the cashier, and registered by the Office of Accounts on behalf of the Office of Supervision: the ware-house keeper has paid the sum of two and a half (dirhams?) on behalf of Abū l-Ḥasan b. Wahb for the estates in Al-Fayyūm, under the supervision of the judge Ṯiqat al-Mulk Makīn al-Dawla wa-Amīnuhā, of the protégé of the commander of the faithful Abū al-Ḥasan ʿAlī b. Bahār, and the accountant Abū l-Sarī Theodor b. Yuḥannis. Dated: 10 Ṣafar 404 AH, which is August 1013 CE. Verso: beginning of an Arabic letter to a judge (see separate entry). (Information from CUDL)

Receipt relating to the tax farm of Abū l-Ḥasan b. Wahb written by Mīkhāʾīl b. ʿAbd al-Masīḥ, the cashier, and registered by the Office of Accounts on behalf of the Office of Supervision: Abū l-Ḥasan b. Wahb has paid the sum of 3 and a half and a sixteenth (dirhams?) for the estates in Al-Fayyūm, under the supervision of the judge Ṯiqat al-Mulk Makīn al-Dawla wa-Amīnuhā, of the protégé of the commander of the faithful Abū l-Ḥasan ʿAlī b. Bahār, and the accountant Abū l-Sarī Theodor b. Yuḥannis. Dated: 13 Jumādā II 403 AH, which is December 1012 CE. (Information from CUDL)

Receipt relating to the tax farm of Abū l-Ḥasan b. Wahb written by Mīkhāʾīl b. ʿAbd al-Masīḥ, the cashier, and registered by the Office of Accounts on behalf of the Office of Supervision: Abū l-Ḥasan b. Wahb has paid the sum of 3 and a half and a sixteenth (dirhams?) for the estates in Al-Fayyūm, under the supervision of the judge Fakhr al-Dawla Abū l-Faḍl Jaʿfar b. Ibrāhīm b. Sulaymān. Dated: 30 Jumādā I 403 AH, which is December 1012 CE. (Information from CUDL)

Receipt relating to the tax farm of Abū l-Ḥasan b. Wahb written by Mīkhāʾīl b. ʿAbd al-Masīḥ, the cashier, and registered by the Office of Accounts on behalf of the Office of Supervision: the warehouse keeper has paid the sum of six and an eighth (dirham?) on behalf of Abū l-Ḥasan b. Wahb for the estates in Al-Fayyūm, under the supervision of the judge Ṯiqat al-Mulk Makīn al-Dawla wa-Amīnuhā, of the protégé of the commander of the faithful Abū l-Ḥasan ʿAlī b. Bahār, and the accountant Abū l-Sarī Theodor b. Yuḥannis. Dated: 3 Dhū l-Ḥijja 403 AH, which is June 1013 CE. (Information from CUDL)

Public letter in the hand of Avraham Maimonides (d. 1237 CE). The cantors of Fustat are instructed to read it aloud in the synagogue on Monday, Thursday, and Monday, as well as Saturday morning. A ban of excommunication is declared against the women who continue dyeing silk privately ('in the houses'), because the tax farmer who had the license for silk dyeing had complained to the dīwān that he was losing revenue. Information in part from Goitein's note card. The CUDL description identifies the hand as belonging to Joshua b. Abraham Maimonides (active 1310-1355 CE), but Amir Ashur, who wrote that description, has now revised his view and identifies this hand as belonging to Avraham (I) Maimonides.

Recto: Decree, fragment, to two local officials stating that a certain Abū l-Faraj b. Bū l-Waḥsh should be exempted from paying taxes (or from standing surety on the tax-farm?) on a shop (ḍamān al-ḥānūt) and that he requires no further documentation of his exemption. Join: Mordechai Friedman and Amir Ashur.

Contract between Abu al-Ḥasan and Abu al-Ma'ali regarding tax-farming in the town of Bush and its environs. Dated Elul 1460/ August-September 1149. (Information from Mediterranean Society, II, p. 607)

Legal document. Partnership agreement. Abū al-Makārim b. Bishr and Abū al-Ḥasan b. Saʿīd partner in tax collection in three towns in Upper Egypt, paying an unnamed party a total of 5.5 dinars each month for the duration of the eight-month partnership. Tax revenues from Būsh are allocated to Abū al-Makārim and those from Mīdūm are allocated to Abū al-Ḥasan. Revenues from Wanā are allocated to each of the partners for four out of the eight months, each of the partners collecting for two months, and then ceding control to the other. Profits from the tax collection are to be evenly split between the two parties. Both parties are prohibited taking on another partner during the period of their tax collection in Wanā. (Information from Lieberman, "A Partnership Culture," 91-92) NB: Goitein refers to this document as folio 13; Lieberman refers to it as Firkovitch II 1700 13 a III.