S.D. Goitein - Evidence of the Non-Muslim Poll Tax From Non-Muslim Sources

8/12/2019 S.D. Goitein - Evidence of the Non-Muslim Poll Tax From Non-Muslim Sources

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Evidence on the Muslim Poll Tax from Non-Muslim Sources. A Geniza Study

Author(s): S. D. GoiteinSource: Journal of the Economic and Social History of the Orient, Vol. 6, No. 3 (Dec., 1963),pp. 278-295Published by: BRILLStable URL: http://www.jstor.org/stable/3596268.

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EVIDENCE ON THE MUSLIM POLL TAXFROM NON-MUSLIM SOURCESA GENIZA STUDY*

BYS. D. GOITEIN

(Philadelphia)There is no subject of Islamic social history on which the present

writer had to modify his views so radicallywhile passingfrom literaryto documentarysources, i.e. from the study of Muslim books to thatof the records of the CairoGenizaas thejiya orjdhlya, he poll tax tobe paidby non-Muslims. t was, of course,evident that the taxrepresent-ed a discriminationand was intended, accordingto the Koran's ownwords, to emphasize he inferior status of the non-believers.It seemed,however, that from the economic point of view, it did not constitute* BIBLIOGRAPHICALNOTEFor information about the CairoGeniza see JESHO IV (i96i), p. I68.The manuscriptsare quoted accordingto the cities and collections, in which theyare preserved, and the signs used by the latter. Note the following abbreviations:TS: Taylor-SchechterCollection, preserved in the University Library,Cambridge,England.ULCambridge:Other collections of Geniza papers in the same library.Oxford: Bodleian Library, Oxford, ms. Heb.

ATaS: S. Assaf, Texts andStudies nJewishHistory (in Hebrew), Jerusalem, 1946.MJ: Jacob Mann, TheJewsin Egyptand n PalestineunderheFatimidCaliphs,Oxford1920-22.MT: Jacob Mann, Texts and StudiesI, Philadelphia 1931.India Book: A collection of Geniza documents on the India trade,preparedby thepresent writer for publication.MediterraneanSocietyor Medit.Soc.: A MediterraneanSociety f theHigh MiddleAges,basedon Recordsfrom the CairoGeni.a, a volume in preparationby the presentwriter.N: Geniza records connected with Nahray ben Nissim, a Qayrawanesemerchant,scholar and public figure, who emigratedto Egypt and Palestine and lived inthose countries between o1048and 1095. Prepared for publication by Mr.M. Michael.READINGS: Readingsn MediterraneanocialHistory,SelectedDocuments from theCairo Geniza translated nto English by S. D. Goitein (to be published soon).


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EVIDENCE ON THE MUSLIM POLL TAX 279a heavy imposition, since it was on a sliding scale, approximatelyofone, two and four dinars,and thus adjustedto the financialcapacityof the taxpayer ).This impressionproved to be entirelyfallacious,for it did not takeinto considerationthe immense extent of poverty and privation ex-periencedby the masses, and in particular heir way of living fromhand to mouth, theirpersistent ack of cash, which turned the "seasonof the tax" into one of horror, dread and misery. The provisions ofancient Islamiclaw which exemptedthe indigent, the invalids and theold, were no longer observed in the Geniza period and had beendiscardedby the Shdfi'i School of Law, which prevailed in Egypt,also in theory. It is preciselypersons of such descriptionsaboutwhoseplight we read so much in our records.The paymentof the poll taxconstituted item number one in the budget of families with modestincome, such as teachersor laborers.For a man could clothe inexpen-sively, he could eat at starvation evel, as perhapsa very large sectionof the population did. But he could not escape the tax gatherer-atleast not for long. If he was caught, he was beatenand sufferedother-wise corporalpunishment,'uqifba, nd was thrown into prison, where,because of starvation and maltreatment,he faced death.A few passages picked out at random from a mass of pertinentGeniza lettersmay serve as an initial illustration.A schoolmaster romQalyiib, a small town north of Cairo,who also earned some moneyby copying books, makes, around I225, the following complaintto arelativein the capital."This place does not provide me with the polltax or clothing, and, as to food, the fees suffice only for me alone.For they amountonly to five dirhamsa week and I need threequartersof a dirhama day at least. Thus my income is not enough even for

I) For the sources and previous treatments of the vast subject cf. the articleDjizya in the second edition of the Enc. of Islam (Claude Cahen).This paper waswritten,before the presentwriterhad opportunityto see that article. For the historyof thejjl/ya in Egypt cf. the detailed exposition of A. Grohmann, Die ArabischenPapyri aus der GiessenerUniversitaetsbibliothek,iessen 1960, pp. 19-28 and 82-83.For the interpretationof the relevantpassagefrom the Koran IX: 29, cf. Cl. Cahen,Arabica9 (196z), pp. 76-79, and Fr. Rosenthal,JoshuaStarrMemorialVolume,New-York 1953, pp. 68-72.


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having a robe laundered... The Nagid promised me a year ago thathe would takecareof thejdljya.But the yearhas passedand I have notreceivedanythingfrom him. I am now perplexedandponderingwhereto turn and where to flee." He sends four books copied by himself,hoping, somewhatfaintly, that the proceedswould resolve his predi-cament 1).An old, half-blind refugee from Ceuta, Morocco, asks, in a letterwrittenwith his own hand (as he emphasizes),a countryman or a fewpounds of flour in order to keep body and soul together, but thisonly after other friends had helped him with the poll tax. Beforebecoming disabled by the failing of his eyesight, he had worked asa silversmith, but his beautiful handwriting, his good Arabic andHebrew style, and his copious Bible quotations show him also as aman of learning 2).The writer of the following letter, too, must have seen better days,for he speaksto the addressee,a personalityof high standing,almostas an equal.After only a few introductoryphrases,he continues: "Mypresent state is markedby illness, infirmity,want and excessive fear,since I am sought by the controllerof revenue, who is hardupon meand writesout warrantsof arrest,sending"runners" o trackme down.I am afraidthey will findout my hiding place.If I fall into theirhands,I shalldie undertheirchastisementor will have to go to prisonand diethere. Now I take my refuge with God and with you-may God saveyou from all misery-please ask Shamsal-Din (the director of revenuein the capital,cfP.. 93) to write a letterto al-Mahalla hat they shouldregister us as absent, or every one says: your only salvation is to beregisteredas absent.Furthermore,f God ordainsthatsome moneywillcome togetherfor myjdlija, it should be said that it is for thefugitives(al-hdribin),or it is not myself alone, but my sons as well, for whom Iam held responsible" ).

The last sentence shows that, in a previous letter, the addresseehadI) TS I3 J 22, f 9.2) TS 12.3, transl. in READINGS.3) ULCambridge io81 J 13.


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EVIDENCE ON THE MUSLIM POLL TAX z28

been asked to arrangea collection for securing the writer'sjdl~ya.This was indeed an extremely common occurrence.As an example,we translatehere the mainpartof an autograph etterby MosesMaimo-nides, written by the master with particularcare: "Kindly assist thebearerof this letter, Isaac of Der'a (a town in Morocco), for he is anacquaintance f mine.Ask the HIdvr(thelocal spiritual eader)to makethe communitycarefor him, so that he will get the money for his polltax in your place. He has to pay twojdliyas,one for himself and onefor his son. If possible,enablehim to pay the tax in your town, MinyatZifta. For he is a newcomerand thus farhas not paid anywhere.He isnow on his wayto Damiettaon an errandimportant or me. On his wayback, action should be taken for him according to your means"1).The letter implies that the foreignerwas not yet registeredanywhereand recommendsthathe should become listed as a permanentresidentneitherin the capital,nor in the city of Damietta,but in the provincialtown MinyatZifta, where the rates of the tax presumablywere loweror where the collectorswere less rigorous.Trying now to definein detail who was bound to pay the poll tax,or for whom it had to be paid, the illustrativepassages quoted aboveare sufficient o prove thatpoverty, old age andillness did not provideanyexcusefor exemption.A personwasregardedas taxablelong beforehe was capable of making a livelihood. In a settlement between ahusband and his wife, dated 244, the latter undertakes to providefull boardfor their elderson, to let him learnthe craft of silversmitheryand to pay his poll tax for two years ). From a query submittedtoAbrahamMaimonideswe learn that the guardians of an orphanedminor had to pay thejdlya for full ten years, before the latter wasdeclaredby a Jewish court a majorand competentto take careof hisproperty.In aletteraddressed o Moses Maimonidesa personis accusedof having neglectedhis duties as paterfamilias,sincehe had neverpaidthe poll tax and school fees (in this sequence ) or his two boys, one ofwhom was seventeen and the other thirteen at the time of the com-

i) TS 12.a92, 11.3-9, publ. ATaS 165.2) TS I3 J4, f. 7.JESHO VI 18


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plaint ). From a documentwrittenaround0Iog95t appears hat thejdliyawas due from the age of nine2).Whetherdeathcancelled rrearsn poll tax due was a moot pointbetween he Muslimdoctorsof law.In theGenizaperiod t wentwith-out saying hat t had to be borneby thelegalheirs.Thereforewe findprovisionsfor the paymentof such debts in deathbeddeclarations.Particularlymoving is one made on a Sabbath when no financialarrangementsreallowed)whichhappened o be the daybeforethepersonconcerned iedand n whicha provision s made or a payment

of two dinarsueforthejdliyadated142) 3). A responsum fMaimo-nidesshowsthat evenin the caseof a verypoorwidow no exemptionwas made rom this rule.4).The members f a familywere heldresponsibleor eachother'spolltax.A silkweaver ledfromOld Cairoand wentas farsouthas Aswan(now famous or its dam),sincebearingsucha burden or his fatherand threebrotherswas too muchfor him. We learn his froma letterof one of the brothersassuringhim that all membersof the familyhadpaid-not without he fatherhavingspentonenight nprison-andthathecouldnow safely eturn ).Casesof personswhohadto accountfor a brotheror for sons havebeenquotedbefore. The sameappliedto brothers-in-law). Thepoll tax was due also on travellerso non-Muslimcountries o be paidfor them back home. We learnaboutamerchantwho sojournedn Indianineyearsandfinallydied there hathis brothers adfulfilled hisduty orthewholeperiod-a factmention-ed in the document oncerned s in no wayanything xtraordinary).In a letter romAlexandria, brotherout in India s politelyremindedto sendsomethingor hisjdliya, sincehis fatherwas spendingmoney

I) Abraham Maimuni, Responsa, pp. I6I-2. Maimonides, Responsa, p. o0.z) S. Kandel, GeniZaikeZiratok,Budapest I909, p. VI: a fatherof a boy of four-teen declaresto have paid for himjdlya for five years. The scholar to whom thequery is addressed is known from a letter dated 1094, cf. MJ II, p. 235.3) TS 13 J 3, f. 2. The declaration contained other provisions as well.4) Maimonides, Responsa p. 103.5) TS 8 J 26, f. 18, transl. in READINGS No. 19.6) Brother-in-law: Philadelphia, Dropsie College 398.7) Maimonides, Responsa, pp. 36-7.


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EVIDENCE ON THE MUSLIM POLL TAX 283

for this purpose all the time1). At his arrival in Alexandriaafter anabsenceof fouryearsof which he had been keptbackin Constantinopleby illness for two and a half years and had sufferedalso shipwreck,amerchantaskshis relatives n Old Cairoto tell the tax collector abouthis misfortuneswith a requestto registerhim as a newcomer(in orderto savefouryears'tax)."Promisehim halfa dinaror a dinarandremindhim that I am Joseph who had his store beneath the Mu'allaqachurch"2).Persons travelling within the realm of Islam, and indeed any oneleaving his domicile even for a short period had to carrywith him abard'a,or acquittanceshowing that he had absolved himself for thecurrentyear.Whenin a smaller ocalitythe taxgathererhadnot arrivedin time,no one could set out on ajourney,since it was dangerous o doso without a bard'a3). A scholar from Ascalon, Palestine, writing aletterof recommendation or a colleaguefrom Damascus who travelledto Egypt emphasizesthat the latter was in possession of a certificateissued by the poll tax office(andnot merely by an individualtaxgathe-rer).Even so he asks the addressee o see to it that the Egyptianautho-rities should not 'interpret' he certificaten a way which would enablethem to squeeze an additional amount from his friend4). It was acommon occurrence that Nile boats were not allowed to depart oreven were turned back by the police because one of the passengerswas unable to produce hisjdlaya receipt 5).

Sinceeveryone paid wherehe was registeredas resident,one wouldexpect that a traveller would not be held to contribute to thejdliyaof the locality where he sojournedtemporarily.However, the Genizashows that the taxcollectorsfound ways to have also foreigners payunder one pretext or another. The letter regarding the scholar fromDamascusjust mentioned,as well as the stories of the merchants romSicily and Tunisia sketched in MediterraneanSociety,Ch. V B I (e),

I) TS 13 J 28, f. 15 (India book 291), verso, I. 14.2) TS NS J 3, 1. 16. The traveller had left Egypt in 1I56.3) Cf. Studia slamica3 (1955), p. 86.4) Oxford c 28 (2876), f. 65, margin: bard'adiwjniXya.5) E.g. TS I3 J 15, f. 2,1. ii.


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are cases in point. Even while setting out from one town of Egypt toanother,a travellerwould provide himselfwith a letter of recommenda-tion to an influential personality asking him for protection againstoverreachingtax collectors.However, it was not only the government officials and taxfarmerswhose rapacitywas dreaded.The leadersof the local denominationalcommunitieswho had a say in the assessment,also contributed to theplight of the "newcomers." The following passage from a letter of aTunisian merchantwriting from Alexandria s very instructive in thisrespect: "I wish to tell you what happenedto me with regardto thepoll tax since your departure rom here. There are many in this citywho have arrived prior to myself, but were not treated the way Iexperienced.Every day they molest me and summon me to the court,askingme to paythejdliya n full. Theywantto registermeasa resident,whereas my father,as you know, was only a "newcomer." What theyimpose on me, is remitted o others,who do not allow themselvesto bemolested-you know whom I mean. The benefit which I derivedfrom your intervention for me is that I have to pay this year almosttwo dinars.1 would not have minded,if othershad been treatedin thesame way. The taxgatherers hushshadr,he "ralliers")and the directorof thejdliya are not to be blamed; all this is entirely the work of theJews." The role of the local communitiesin the collection of the polltax will be discussedpresently).

Whendid apersoncease o beanewcomer,.tdr'andobtain he statusof a permanent esident,qidtin?Owing to the astonishingmobilityof the Mediterraneanmiddle class of those days, this question causedmuchheadache oth to theadministrationnd to thepersonsaffected.As we have alreadyseenin the exampleof the Egyptianmerchantwhowasimmobilized y illness n Constantinople, uchdepended n thegood will of theindividual fficial and heamountof thebribeofferedto him).In general, owever, t appearsrom heGeniza ecords,t wasnot easyto changeone's status. An eleventhcenturyTunisianmerchantandscholar,who afterhaving ivedforyears n Egypt, lateron spent

I) TS Box 25, f. 62 (N I18), 11. 3-11. Cf. below p. z292z.


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EVIDENCE ON THE MUSLIMPOLL TAX 285

sometime in Byzantium ndfinallysettled n the Holy Land,writesthe following:"I intendto passthe winter in Jerusalem,or I havelearnedaboutthe (bad)Nile (whichmeant amine or Egyptwheretothe writerwasexpectedo travel).Furthermore,amregisteredn therevenue ffice,kharad,f Old Cairo s resident.Originallyheyregisteredme asanewcomer, ut whenmystay n thecountry xtended, becamea qdtin.Bynow,I havebeenaway romEgyptfor tenyearsand this ismy eleventh."Sincethe writerwished to paythe poll tax incumbenton a residentwherehe actuallyived,namelyn Palestine, epreferrednot to return o Egypt,wherehe stillwasregistered s such1).Becauseof the greatnumberof Syro-Palestiniansiving all overEgypt,a specialofficewas createdor them in thecapital,where heyhad to appearevery yearin personfor the paymentof their dlya.This was perhapsan Ayyubid nnovation.No directreference o the"Syro-Palestiniandilya"has beenfoundthusfar in the Genizawithregard o the Fatimidperiod ).

Were thereany exemptions rom the duty to pay the poll tax?The ancient dea that those who dedicate hemselves o the serviceof God shouldbe freefromthe serviceof men,was realized n theJewishcommunity y the latterbearing he burdenof the taxfor itsscholarlyofficials.This was an internalarrangement. he Muslimauthorities adnothing o do withit. Thereare,however, wo reportsin the Geniza, romtheeleventhandthe twelfthcenturies espectivelyclaiminghatcertainJews n Bagdadweregranted xemptionromthepoll tax. In one it is stated hattheyshouldnot publicize his specialfavor;in theother,thatthebeneficiarieshemselves eclinedo acceptit, because he tax protected heirlife andproperty as is indeedtheofficialMuslim heory).Thosereportsaresemi-legendaryndalthoughthey maycontaina grainof truth, ack the detailswhich would makethem significant).

i) TS 13J 14,f. 18 (N 54),verso,11. -Io.2) Cf., however,belowp. 286 andibid., Note J.3) Oxfordf. 56 (282i), f. X9,U. 7-11, publ. JQR 43 (1952), p. 76, cf. ibid.,pp. 59-6o.--S.Schechter, GenizaMs.,A. BerlinerJubileeolume903,Hebr. ection,pp. io8-iIz.


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286 S. D. GOITEINA few casesof exemptionromthe poll taxoccurin Geniza ettersrelated o Egypt.A distinguishedravellerromFranceacknowledges

gratefully ishavingbeen reed romthedhimmiyya,termhe explainedby the Hebrewwordfor capitation, s well as otherimpositionsby aspecialrescriptof the viceroy(al-Malik l-Af~dal)). A manwho hadlosthis richesandservedas a minorcommunity fficial arning neanda quarterdirhamsa day ("which s reallynot a salary")nforms heNagid Samuel(1140-1159) of his intention to settle definitely n avillage near MinyatZifta belonging to one Nasir ed-Din, whoseinhabitants id not pay the dliya2). Anotherdestitutepersonwritesthathe had beenoffereda government ost in Alexandria, wherehewould not be held for the poll tax"3). Whatever his expressionmaymean,the two last casesdo not represent realexemption, ut ratherpayment enderedn theform of a service,whichto be sure,wassal-vation for personswithoutcash.As to the amountsof the poll tax, the Genizaprovesthatthe datagiven by the Muslimhandbooksof administration,lthoughhardlyreflectingthe realities n full, are basicallycorrect. Ibn Mammiti(a Christian onvertto Islam,died Izo9) notes as highestyearlyrate4x1/ dinars.Thisis exactly he sumpaidby a physician ccordingo adocumentdated11824).As lowestgradehe gives "oneplusone thirdandone fourthdinars ndtwohabbas",.e. oneandfiveeighthsdinars.We findthis amount n the Genizarepeatedlyor Saladin'sime,butalso one hundredandtwentyyearsearlier,whena Tunisianmerchantin Old Cairopaidthepoll taxfora Jewishpackerwho worked n theflaxgrowingcenterof Busir,but mostprobably, sa foreigner, adtodeliverhis jdiva in the capital ). Accordingto the 'Scroll'of the

i) Philadelphia, Dropsie College 393, 1. 13. The Arabic word is transliteratedby the European travelleras zymyyh.2) TS 18 J 3, f. i: man askauntha' mya7in jdiya.3) TSI 3 J 36, f. z: kitabanya.tlubihfi'I-amalwamimskh(miska) hammacaldjdciya.4) Ibn Mammati, Qawinin al-dawiwin, Cairo 1943, P. 318. Oxford f 56 (z282z),f. 45, 1. 7, called here jizya.5) Budapest,David KaufmanColl. XXI: "One and two thirds dinars"(1 16/24for I 15/24; the man most probably had to pay a qirit as fine; see below). TS I6.272,verso, i. 7: "five prisoners who have to pay eight dinars", which is I 24/40 per


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Norman proselyte Obadiah,in Bagdad,around Ii o the three classesof non-Muslims paid one and a half, two and a half and four and ahalf dinars respectively 1).In practice,however, adjustmentswere made to these rates in con-formity with local conditions. The following passage from a letter,written in Alexandria in May 1141, is instructive in this respect:"Ray~in (a freedman or slave of the caliph or the vizier) promisedthe Jews and the Christians to obtain for them a properly ratifiedrescript vouching that the ratesof thejiga would remainas they areat presentand that no one would have the right to ask them for more.The rates should be the same as those fixed by the cadi al-Makin(thewell known judge of Alexandria who died in 1134) 2). Approximatelyatthe sametime therewerecomplaintsaboutgross misuseandembezzle-mentof the proceedsof the poll taxin thatcity. In a later etter the samewriter alludes to both, namely the attempt to raise the rates and themalpracticesat its collection, when he says: "It was X. (an influentialpersonalityin Old Cairo)who saved the Jews from theji*a and theways of its collection" 3).It seems to the present writer that such adjustmentsrepresentednot only increasesin the rates (as when the caliph al-.H1kimdoubledthepoll taxfor sometime 4)), butoccasionallyalsoalleviationsmadewithregardto the provertyof the affectedpopulation.A largesection of theJewish communityof Alexandriaconsisted of people with low income;this is proved by the Genizafor threecenturies.It maywell be that thecadi al-Makin reduced the rates to some extent. When we find thatperson (i ~/8 equals I 25/40). TS 8 J x9, f. I, 11. -6: I 1/3 plus I/4 plus half a qird.t,which would be one and a half

.habbasinstead of two habbas. or paymentto a specialoffice for foreignersin the capitalcf. above p. 285.i) Cf. A. Scheiber-J. L. Teicher, Journal of Jewish Studies 5 (i954), P. 37. SeeREADINGS No. 4.2) UL CambridgeOr io8o J 258, 11.22-28: tawqi mukammal(cf. Dozy, Suppl6ments.v.) .. .yatagdammannyujrawfi'l-jihyaali mahumcalayh.. wa'anyujrawalami klnqarrarhu l-qidi 1-makin.3) TS I2.290, verso, 1. 9.4) Cf. C1. Cahen, Histoires Coptes, Bull.de 'lnst. franjais d'archiologierientale,I96o, p. I40, 1. 2.


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both foreignersand persons native in Egypt registeredfor thejdliyanot in the cities where they lived, but in smallertowns, we may safelyassume that this practice was advantageous,most probably becauseof lower rates. Unfortunately, t is not possible for the time being toanswer this question with the aid of the many details about actualpaymentsgiven in the Geniza records. For these amounts may eitherinclude fines for arrears,or, on the contrary,representonly install-ments.

A few examplesmaybe sufficient o illustratethis complexsituation.A local EgyptianJew, registered n a smalltown, who wasmomentarilyout of cash,asks for a loan of two dinars or the paymentof the currentyear's dliya. As securityhe provides three books: a compendiumofmedicine, valued at fifty silver dirhams, the Maqim.t of Hariri (afamous work of Arabic belles-lettres),worth thirteen dirhams,and abook of rabbinical aw, whose price is not indicated.He promises toreturnthe loan in a month's time. The three books combined betraythe writeras an educatedmedicalpractitioner,who would be expectedto pay the rate for mediumincome at least, which was officially 2'/12dinars. Thus we could assumethatthe amountof two dinarsmentionedin the letter representsa reduced rate. However, the writer remarksalso that most of the yearhad alreadypassed,which means thathe hadto pay arrears.Consequently,eitherthe ratefor medium income in thatlittle town was considerablybelow two dinars,or the physician paidthe jdliya for the poor, which is, however, unlikely. There exists athird possibility. Perhaps the original rate of two dinars per head,which, accordingto some ancient sources, was stipulatedat the timeof the conquest of Egypt by the Muslims, was still in force in thatplace. However the data from the relevant arabicpapyriare opposedto such an assumption1).

i) Ms. Frankfurt,publ. Joseph Horovitz. Zeitschrift . Hebr. Bibliogr.4 (1900),pp. 155 158. The writer bearsthe extremelyrarename Mishael b. Uzziel, which was,however, common in the family of MaimonidesEgyptian wife. The very wordingal-mam/ikyazin an Damira 'l-qibljyyahows that he did not live in that place. Theaddressee,R. Hananel,is well known. Documents signed by him as from I223 havebeen preserved.For the rate of two dinarsper head cf. Cl. Cahen,Le regime esimpdts


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Similarly,when a religious slaughtererpaid one and three quartersdinars circa ii 8o, this may represent either a substantiallyreducedmediumrate, or a slightly raised minimum.Arrearscould not be as-sumedin this case,becausethe personconcernedworkedon the marketand the accounts of his payments to the community for every weekof the year have been preserved. Thus he could not escape the taxcollectors 1).In a financialreport of a parnas,or social officer,in Old Cairoforthe last month of the Muslimyear coinciding with April-MayI182 wefindthe following items:'jdlka for X: 13dirhams,balanceof the jdliyafor Y: I I'/, dirhams." Since we are here near the "closing of theaccounts"(seebelow), it stands to reason that the first item, like thesecond, representsonly a last installment2). There is, however, nocomplete certaintyin the matter, particularlysince similar sums arementioned elsewhere as payments for the jdliya 3).The vital questions of whether specialrates existed for individualmeritoriouscases cannot be decided as yet with the materialat ourdisposal.On the one handwe find manyrequestsaddressed o notablesto use theirinfluenceon the tax officialswith regardto a certainpersonor local community ). On the other hand, one wonders whether somuch hardshipcould have existed, if the granting of alleviationshadbeen common practice.New finds might bring more clarityinto thismatter.

The fines for arrearsare repeatedlyreferredto. These were actuallypayments to the "ralliers"sent to summon the non-Muslimsto thedanse Fayyum yyubide, rabica3 (19 6), p. 22. For the Arabicpapyrisee the sourcequoted p. 279, note I.i) TS 16. 39 (The account is most probablyfrom I183).2) TS 8 J ix f 7 d, margin.3) New York, ENAdler Coll. 4020, f. 30: "I sold the old kerchief(mandil)whichI used to wear for 13 dirhamsand paid with it poll tax." Transl. in READINGSwith omissions.-ULCambridge Or io8o J 80o, . 8: a fathersends to his son elevendirhamsfor the jdlyia. TS i6. 286: "They took twelve dirhamsfrom me and left mealone for a while." (Alexandria 219). Transl. in READINGS.4) E.g. TS 8 J 2i, f. 6, 1. 15, MJ II, p. iio: "Talk for me to the ba'alha-mas"(Hebr. for Ar. s.bib al-jiliya.)


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tax office.A manwho wasin arrearswith thirtydirhamshadto payone silverpiece,fi.da,

everyweek. Anotherone writesthathe gavethe .bushshdrour dirhamsat a time (perhaps hey appearedn thatnumber).Moreover,his house was offered for sale by auction ).The oppositeof this procedure, amelythe extortionof paymentsof thepoll tax in advance,s knownthusfar fromGenizarecords nlyfor Palestineand for the secondquarterof the eleventhcentury,aperiodof anarchy ndmisrule.According o one report,paymentwasaskedfull five monthsbeforethe MuslimNew Yearon whichit wasdue2).As to thecollectionof thejdliya,t hasoften beenassertedhatthiswas done by the non-Muslim ommunitiesand their officialheads.Thisassumptions refutedbytheevidenceof the Geniza ecordswhichshow hateach ndividualwascontactedby the stateauthorities irectlyand had to find the means or paymenthimself.A person acking herequired ash,wouldsell or pawnhis clothesor take from his wife'smarriage ortion,whichhe was not allowed o touch,or evenlayhishandson materialgivento herforprocessingt, suchasrawsilkwhichshe was supposed o unravel ). In casenone of such supplementarysourceswereavailable e wouldaskfor anadvance raloan,and, f hecouldnotexpectanyonetoprovidehimwitheither,hewouldapproacha personknown for his munificencewith the requestto contributesomethinghimselfand to introducehimto others4).

In addition o the referencesgivenabove,two moreexamplesmaysufficeto illustratea subjectso profuselyrepresentedn the Genizarecords.The first is a letterby a Jewishjudgefrom Old Cairo o aphysicianand scholarliving in the provincialtown of al-Mahallawithregardo ayoungcantor,whose atherhadpursuedhesameprofession:"When he bearerof this letter earned hatthe time of the collection

i) Philadelphia, Dropsie College 358, 1. 4-5, and 398, 1. 7. Fine: maghratm,TS 16.296, 1. 7-2) TS 13 J26, f. 13, MJ II, pp. 174-5 (where f. ix is printed for f. 13).3) Cf. p. 289, note 3, and Maimonides, Responsa, pp. ix6 and 92.4) Advance: Philadelphia,Dropsie College41o,Loan: above p.z288and thesourcequoted p. z86, note 4.


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of the poll tax was nearing,he sought rescue by travellingto the Rif(the "countryside")and appealingto the beneficenceof God and ofIsrael.Before all othershe is turningto the gate of God and your gatethat you should do with him yourself all that is in your power and,moreover, help him by using your influentialposition. He is a fineyoung man,aspiringto noble goals, religiousand devout anddeservingall the good you will do for him". A religious functionary n Bilbis,a town on the caravanroute to Palestine,writes to his superior n OldCairo: "What holds me backhere is the hope to get the moneyfor thepoll taxfor me andmy son. Otherwise,I would haveleft the place,sinceone cannotreallymakea living here."Despite the reference o his son,the manmusthavebeencomparatively oung, for he asks the addresseewhether he could come to the capitaland continue his studies withhim 1).Whenall effortsto obtainthe sumsdue for thejdliyafailed,the insol-vent taxpayerwent into hiding, an expediencevery often encounteredin the Geniza.In one letter we even find the following remark: "Thisweek the people experiencedhardshipsbecause of thejdliyaand we allwere hiding in the houses 2). However, this meansof escapehad manyhitches. First of all, as we have seen, the fugitive's male relatives wereheld responsiblefor him. Secondly,he was unableto earn a livelihood,especially f his income was derived from a workshopor a store. Whena person in such a predicamentwrites that his wife and childrenhaddied of hunger,because he was in hiding and unable to maintain hem,he meant it literally,not figuratively.Finally,such a personoften owedmoney also to private creditors who would track him down evenwithout the aid of the state police 3).

Imprisonment, the routine punishment for the failure to pay thepoll tax,wasnot alwaysconfinedto suchshort terms as thosementioned

I) TS 10 J. 17, f. 19 verso and io J i8, f. 22, verso, 11.5-6. Other examples:READINGS, TS iz. 289, and Cambridge,WestminsterCollege 43.2) Oxford d 66 (2878), f. 135: .hasalatlil-nis shada'idmina li -ljliya wakunnajami'mukhabbayini 'l-buyft.3) TS 13 J 36, f. 2, 11.12-14. TS io J 17, f. zo. The writercomplainsthat othersowed him money as well.


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292 S. D. GOITEIN

above,p. 282 ff. We readabouta cantorwho hadbeenin jailfor twomonthsbecausehe had foundno one to payfor him andwasnot setfree despitea serious llness ).In view of the Geniza materialprovided,which could be easilyexpanded,t is impossibleo maintainhat the local or territorial on-Muslimcommunitieswerein chargeof the collectionof the poll taxof theirmembers ndautomaticallyook care of them in thisrespect.Still the denominationalnitsplayeda very greatrole withregard othisbranch f publicrevenue.First,directand ndirect eferencesn theGenizarecordsprovethat both the localmuqaddamsndthe Nagid,or "Headof the Jews"were consultedby the state authoritieswhentheyassessedhefinancialapacity f thetaxpayers,nd t goeswithoutsayingthatthe samemust have beenthe casewith the Christianocaland territorialeaders). The total amountto be leviedin one area,like other items of the budget,was fixed in advance(otherwise tcould not be farmedout). This explainswhy the Jewishauthoritieswere so eager o register oreigners,who sojournedn a cityevenfora shortwhile,asresidents,f.p. 284. Moreover,although,n Egyptatleast,theJewish ocal eaderswerenotheldresponsibleor the totalofthe polltaxto be raised-we do not readeven aboutthreats n thisrespect-, theythemselvesregardedhe paymentof thejdliyafor thepoor as a holy obligationanda piousdeedcomparableo the highlymeritorious ansomingof the captives.For the organization f thischaritycf. the presentwriter's article"The Social Servicesof theJewish Community"nJewish ocial tudies,ol. 26 (1964).It is, however, evident from many Geniza recordsthat duringlong periodsand n manyplaces he assistance f theindigent axpayerwas not handledby thecommunity, utleft to the vagaries f privatephilanthropy.Wehadrepeatedlypportunityo refer o suchsituations.Conversely,here were times,when a local non-Muslim ommunitywaschargedwitha flatratepoll tax or where t leaders aw themselves

i) UL Cambridge io8i J 61.2) Cf. e.g. MediterraneanocietyVA z.


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coerced to take a yearlycollection, at least for a section of the commu-nity, into their own hands. When, owing to the dismal economic andsecuritysituation in eleventh century Jerusalem,the population fluc-tuatedin jerks,a fixedsumwas mademandatoryon the Jewishcommu-nity, and its leaderswere held responsiblefor its payment,as we mayconcludefrom their desperateappealsfor help to theirbrethren n theEgyptian capital. "A heavy poll tax is imposed on us in a lump; butwe arefew, andunableto pay even a fractionof it. Every yearwe takeloans (from Muslims) for interest so that the pilgrims to the HolyCityshouldnot bemolested with warrantsof arrest"').One letterfromJerusalemsent around 1040 is an appealfor a collection towards therepaymentof such a loanincurredby the communitytogetherwith thearrearsdue from previous years2).A somewhat similar, but still differentsituation is reflected in thefollowing orders given by the Nagid Abraham Maimonides to histreasurer(and, by the way, written in his own hand): "Please payimmediatelyeighty-onedirhamsto the cadi Shamsal-Din (the directorof revenuein Old Cairo,cf. p. z8o), in order to close the accountforthe balanceof thejd4yafor the year614". The Muslimyearin questionended on March29, I218 andthe paper s datedApril 22. "Sendthirty-five dinars to the illustrious elder "The Trusted" (a social serviceofficer),to be takenfrom the revenueof the houses belonging to thecommunity. This is the balancedue for the Jewish poll tax of (New)Cairoto the governmentrevenue office, for which The Trustedstoodsecuritywith the consent of the community. Please rush. The claimsof the revenueofficesufferno delay".Even for a balancedue, the sumsmentioned are insignificant.Thereforewe are certainlyright in assum-ing that the Nagid took caresolely of thejdJlyancumbenton the poor.Since the communitypaidfor themanyhow,they werenot approachedby the tax collectorsindividually.This assumptionis corroboratedby

i) TS I3 J I1, f. 5, 11. I8-zo, MJ II 86: pittdqi (from Greekpittakion)ha-masis the Hebrew equivalent for Ar. riqacal-j]liya,warrantsof arrest or non-paymentof the poll tax.z) Philadelphia,Dropsie College 392. Some of the ten persons signing the docu-ment are known from other sources.


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a third order of the Nagid, found in the same bunch of papers (butwritten in Arabic characters),which deals with the ground rent paidfor the poor living inside the old Roman fortress of Fustdt1).In the orders just mentioned the department n charge of the polltax is referred o in a generalway as "the governmentoffice."Howeverit is evident from manyrecordsthat this task was assignedto a groupof special officials,one called 'dmil,employee, taking care of the ad-ministrativeide, while the technicalities ccompanyingll cashpay-ments n thosedayswerehandledby a government ashier,who wasstyled ahbadh l-jawdll own to the twelfthcentury,while, lateron,thegeneraldesignationorbanker rmoney-changer,ayraft, asusedinstead2). In case of irregularities,he chief of police and even thegovernorof a citywereapproached. hiswas donee.g. in Alexandriaaround 140, when the'dmil,withtheconnivance f thecashier,ssuedreceiptso thetaxpayers,ut left theirnames"open", .e. as stillowingthe taxin the government ecords,n orderto extortfromthemtwopayments, negoingto thestate reasurerndonepocketedbyhimselfand his complices.As the document hows, the local authorities p-proached,althoughhavinggood intentions,wereof no availand anappealwas lodged with the centralgovernment ).Occasionally,eferences made n the Genizarecords o taxfarmers(.ddmin)being n chargeof thecollecting f thejdliya.Thus ar,however,such referenceshave been found only with regardto smallplaces,where t canbe safelyassumedhatthedIdminook careof allthe taxesdue. In his brilliantanalysisof an Ayyubidsourceconcerning herevenue romthe Fayyfimdistrict,ClaudeCahen howsthat thejdliyawasincludedn thegeneral stimate f the district).The express estimonyof the Geniza ettersto the greathardship

I) TS K 25, f. 240, Nos. II, i2 and i.z) TS 13 J 33, f. 9, 11. io and 13. For a qayrafi s attending the collection of thejfilya in the fourteenth century cf. 16. 296, 1.9. One talked also generally abouts~rdibnd as.dbal-jd]iya,TS NS J 290, 1. io, Philadelphia,Dropsie College 379, 1.9,cf. Hebr. ba'alha-masp. 289, note 4.3) The first source mentioned in note 2.4) Arabica 3 (195y6),p. 2i.


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caused by thejdliya is confirmedby implicit evidence of the Arabicpapyri.In his painstakingstudy quotedon p. 279, note I, A. Grohmanncomes to the conclusion that the data about arrearsand installmentsin the payment of thejdliya indicate the straitened circumstances nwhich the great mass of the taxpayersusually found itself.In general it should be emphasizedthat the subjectof the poll taxoccupiesfar morespace n the Geniza records than we would anticipate.A very considerablesection of the non-Muslimpopulation must havebeen unable to pay it and often sufferedhumiliationand privation onits account.While, in the higher circles,the prospectsof appointmentto leading government posts acted as an inducement for embracingIslam, the mass conversionsin the lower classesmight well have beencausedin part by the intolerable burdenof the poll tax').

I) The writer wishes to express his sincere thanks to the directors and staffsof the libraries whose manuscriptshe was permitted to use.

S.D. Goitein - Evidence of the Non-Muslim Poll Tax From Non-Muslim Sources

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Transcript of S.D. Goitein - Evidence of the Non-Muslim Poll Tax From Non-Muslim Sources