horseback, he stationed horse-guards at its gates. He then returned to the main army and sent bands of soldiers[1] who went around, bringing back with them prisoners from the villages and large quantities of food. It was the proper time for reaping the harvest. This condition having lasted for five or six days the patrician of the city asked for peace from ʿIyâḍ, who made terms with him, guaranteeing for the population the security of their lives, children, possessions and city. ʿIyâḍ said, "The land is ours; we have subdued and secured it". However, he left it in their hands on the kharâj basis. That part of the land which was not wanted and rejected by the dhimmis, he turned over to the Moslems on the tithe basis. Moreover, ʿIyâḍ assessed poll-tax to the amount of one dînâr per annum on every man, holding women and boys exempt. In addition to the dînâr, he levied on them ḳafîzes[2] of wheat, and some oil, vinegar and honey. When Muʿâwiyah came to power, he laid that as a regular tax upon them. The people then opened the city gates and established a market for the Moslems at the Ruha gate. The following is the statement issued by ʿIyâḍ:
"In the name of Allah, the compassionate, the merciful. This is what ʿIyâḍ ibn-Ghanm gave to the people of ar-Raḳḳah when he entered the city. He gave them security for their lives and possessions. Their churches shall not be destroyed or occupied, so long as they pay the tax assessed on them and enter in no intrigue. It is stipulated that they build no new church or place of worship, or pub-
