Tag: tax

273 records found
Letter from Shelomo b. Yehuda Gaʾon (in the hand of his son Avraham) to Egypt. Mentions oppressive laws and heavy taxes and punishments and requests aid. (Information from CUDL)
Letter in Judaeo-Arabic from [Yosef?] ha-Kohen b. Yiftaḥ ha-Kohen, in Tinnīs, to Abū l-ʿAlā' Ṣāʿid b. al-Munajja al-Dimashqi (perhaps the same as Abū l-ʿAlā' Ṣāʿid b. Najā who features in T-S 12.591, a 1080 letter). The writer sends holiday wishes and reports that he has already met with Abū ʿImrān as requested, who said that he already sent the addressee letters of his own with what he needs to know. As for the copy of the Targum, the scribe (Abū ʿImrān or a different person?) needs four more dirhams. The writer seems very apologetic about this. He then launches into tales of "the zaqen's" underhanded business dealings. There are a few tricky words, and the specifics need further examination. Apparently the zaqen appointed the writer's uncle as his agent for one dinar. He then claimed that a certain batch of silk was stolen from the tax/customs bureau (? masrūq min al-maks). "This is completely unfounded. If it were true, would we have the receipt (? ḥujjat al-ḍamān)? There is nothing to be done about him, because he is an incorrigible man." The writer has also written to Abū l-Mufaḍḍal about these events, אולי יש תקוה. The writer sends regards to Abū l-Munā and Abū l-Maʿālī. Written the 4th of Adar. ASE
Informal note addressed to Mukarram and Abū Manṣūr. In Judaeo-Arabic. They are requested to convey the dinar they had pledged for the first installment of the capitation tax to al-Shaykh al-Makīn Abū l-ʿIzz al-Levi. It will be used to pay the capitation tax of a cantor. (Information from Mediterranean Society, V, p. 511)
Fragment of a letter from Abū l-Thanāʾ to his "father," possibly named Abū Saʿd Ibn [...]. In Judaeo-Arabic, with the address in Arabic script (note that the bottom line of the address was originally the top line; it appears where it is now because of how the letter was glued shut and cut open). Dating: Probably late 12th or 13th century, based on handwriting. The sender says that the holiday was no holiday at all due to the addressee's absence. He reports that there is no longer any need (wajh, spelled וש) for the addressee to stay away (fī bilād al-ghurba), because the diwan has received in full (istawfā) whatever was owed to it (the capitation tax?), and "al-Ḥazzāzī has taken for us its writ/document (or even receipt? ḥujja)." Join by Amir Ashur.
Fragment from the opening of a deferential letter. On verso the writer mentions 'the tax' (? al-mās) and 'your promise'—perhaps he is requesting charity.
Two legal records in a court register. In the hand of Ḥalfon b. Menashshe. Dated: Thursday, 14 Kislev 143[9] Seleucid, which is 1127/28 CE, under the reshut of [Maṣliaḥ] ha-Kohen Rosh Yeshivat [Gaon Yaʿaqov]. Both records are each signed by Avraham b. Shemaʿya and Natan ha-Kohen b. Shelomo; one of them is also signed by Ḥalfon b. Menashshe. One record contains an interesting testimony from Nissim b. Shemuel (ZL) who went out to the countryside as part of a group in order to supervise the production of water buffalo cheese. He gives a fairly detailed description of the cheese-making process (rennets and all). A Copt apprehended them and confiscated the shipment in the name of the state until the 'Rayyis' pulled some strings (faḍḍala ʿalaynā) and sent Abū l-Majd the brother of Abū Yūsuf(?) to liberate it. The purpose of the testimony may be to account for the number of moulds of cheese (650) and their whereabouts; it seems that 1 is in Bīr [...] and 8 are in Minya. Every mould has a seal on it. The second legal record does not appear to be related, but it still needs examination. The man giving the testimony about the cheese, Nissim b. Shemuel, also signed T-S 12.561 (dated 143[.] Seleucid) together with Ḥalfon b. Menashshe; at that time, his father was still alive. ASE
Letter of appeal for charity. In Hebrew and Judaeo-Arabic. Interesting format: the opening praises are written in large blocky Hebrew, with the remaining content in smaller letters in Judaeo-Arabic in the margin. The writer initially left large space between the lines but crammed them together by the end. He is perishing on account of the tax collectors demanding the kharāj (probably capitation tax in this context) and needs help.
Letter from a retired old Alexandrian merchant named Abū Saʿīd to a friend in Fustat. One side is a letter in Arabic script and the other side is a letter in Judaeo-Arabic. The same scribe wrote both letters, as the Judaeo-Arabic includes a salām in Arabic script that is identical to the salāms on the other side. Both letters deal with a request to intervene with the Nagid and ask him to draw up a certificate (waraqa, nuskha) of indigence so that the sender can get support from the Jewish community of his hometown. Abū Saʿīd retired from his store about 2.5 years ago, still owing money. He was declared a pauper, and that matter was resolved. But he is still being sought for the capitation tax for his grandson. Someone (Abū Saʿīd? the son? the grandson?) has been absent from Alexandria for 12 years. It is not sufficient for the Nagid to certify that Abū Saʿīd is poor; the Nagid is also supposed to write a few lines explaining the circumstances. Perhaps in this way he will obtain relief ("since I might be regarded as an absentee (ghā'ib)"). Notably there is no hint of shamefacedness. (Information in part from Goitein's attached notes; see those notes for further information, references, and a draft translation.) ASE
Letter fragment in Judaeo-Arabic. Describing the sender's unfortunate dealings with a government bureau (דיואן). Apparently Ibn al-Farārījī tried to shake him down for money, claiming that "everything we (=the sender) do is disobedience, i.e., that we let you (=the addressee) build," to which the sender said, "Sir (yā wajīh), you can't take our property on these grounds, and we're not scared of that." It escalated, and the government officer confiscated 6 irdabbs (of wheat). An officer called al-Najīb tried to get the sender to sign for 100 dirhams (an outrageously low compensation for 6 irdabbs), but the sender swore that he wouldn't take any less than 110, which the officers refuse. Someone threatens to go to the amīr and accuse the other side of not cooperating, and ʿIzz al-Dīn intervenes here and tries to mediate a settlement. Some of these details are not very clear. Needs further examination. (Information in part from CUDL.) ASE
Letter of appeal from a blind (maḍrūr) man Moshe who is unable to work and distressed on account of the capitation tax. Rather than asking for charity, he asks the addressee if he can think of any employment in his shop for the writer ("do you plan to open? . . . I heard from Ibrāhīm that you mentioned to him that you plan to open this Friday.") If there is no work directly in the shop, he writes that he would even work for a Gentile. He then asks for a loan of two dinars for the jāliya and promises to repay it as soon as possible. He perishes from sitting at home all day on account of the capitation tax owed. ASE.
Letter of appeal in Hebrew, probably 14th century or later, including lengthy praises for the addressee and then a request to help with the [poll?] tax, as the writer and his family are unable to leave the house.
Recto: Letter fragment, probably addressed to Moshe Maimonides. In Judaeo-Arabic. Reporting on the arrival of Abū l-Mufaḍḍal and mentioning a letter to Abū l-Fakhr al-Ṣayrafī b. Saʿīd. Possibly mentioning the capitation tax (jizya) of someone's father. Verso: Letter from Moshe Maimonides. Autograph. Giving instructions to a certain judge to go to the dyehouse (maṭbakh, maṣbagh) where Abū Isḥāq works and confirm the value of its rent. Information in part from Friedman, Dictionary, p. 723.
Letter from Shelomo b. Aharon to Natan ha-Kohen b. Yosef. Opens with a cryptic mention of the writer's departure for the sake of paying the capitation tax with the 'muʿāmilīn.' Reports on the silk that he had brought with him and that he had to spend Shavuʿot "outside" (Fustat? Rashid?) and only came in after the holiday. He reports on the price of wheat in the city. He spoke with the addressee's sister and told her all that the addressee had told him in Qalyūb. Namely, that their other brother had maligned her (akhūhā ẓālim) by saying that she had sued him for the addressee's sake (possibly - this is somewhat unclear). She was much relieved to hear that the addressee had not married in Fustat and thereby 'fallen in with the people of Fustat.' The remainder of the letter is mostly about business matters. The writer requests a shipment of wheat to Rashīd, to be delivered by camel.
Letter or letter draft from Muʿammar ha-Kohen ("the teacher of Qalyūb") to ʿAmram ha-Kohen, in Fustat. In Judaeo-Arabic. Recto consists entirely of pleasantries and flattery and mentions that the when the addressee had departed from the writer's location, he had invited the writer to stay with him in Fustat, however the writer had no way of coming to Fustat and furthermore did not wish to burden the addressee. On verso there purpose of the letter emerges: the writer is destitute and needs help with the capitation tax and is staying in the synagogue (in Fustat?). He previously stayed for two months in Qalyūb and received only the mūna/mu'na (living stipend?) and 10 fulūs. Regards to Abū ʿAlī.
Letter from a European Jew whose ship sank en route on his way to fulfill a vow to visit Jerusalem, and lost all his belongings by jettisoning. The writer’s appeal to the congregation, written in Hebrew on a piece of vellum, describes his multi-faceted journeys: first to Alexandria, where the Muslims tried to collect the capitation tax from him, and secondly, to (likely) Fustat after being rescued by a Jew and where he was currently hiding out after being harassed by the tax collector and fearing imprisonment. (Mark Cohen, Poverty and Charity in the Jewish Community of Medieval Egypt, 120; and S. D. Goitein, A Mediterranean Society, 1:323, 483) EMS
Receipt for payment of a tax farmer (dāmin, lines 2) in Fustat. The month of Ramadan al-Muʿaẓẓam of the year 701. Alama: al-ḥamdu lillāh sallama taslīman (?). Verso has a note about the shop (dukkān) of someone. 9 x 7 approximately
Possibly a tax receipt or an order of payment? Two endorsements, end of Dhū l-Qaʿda of the year 403 (?) 6x8 cm, verso blank
Receipt for tax dated 701 (1302)
Receipt for tax, possibly Mamluk
Tax receipt, Fatimid, possibly for the year 414? 11.5 x 10.5. NB: There is a discrepancy between the numbering of the manuscripts and the photos.