I have on several occasions seen a man or a woman attached to a plough pulling side by side with a donkey.
The ameeriyeh arable lands pay two kinds of taxes:—
1. ميري, Meeree, a yearly tax payable in money, the same as for mulk, being from 3 to 5 per cent, on the valuation. This tax must be paid whether the lands be cultivated or not.
If cultivated it is collected by the Khateeb and village elders from the shaddadeen in proportion to the number of their fadadeen. If the land is left fallow or uncultivated for one reason or another, then it is collected from all the male inhabitants of the village equally. If part be cultivated and the rest kept fallow, then those who cultivate pay a proportion of the tax, and the rest is collected from all the male inhabitants (including the cultivators) equally.
This money tax is paid directly into the Imperial treasury.
2. اعشار, A'shar, the tenth or tithe of all the produce.
This tax is farmed out by the Government to the highest bidder, who in addition to the bribes which he must give to the officials in order to secure the purchase, has to pay a much larger sum than the actual value of the tithe or tenth of the produce if honestly collected. The tithe owner, عَشّار, A'shar, is then expected to proceed to the village so soon as the harvest commences, but no villager is allowed to begin harvesting until the arrival of the A'shar or his representative. The A'shar, however, delays going to the village so long as he possibly can, and he creates all kinds of difficulties in order to force the cultivators to compound with him for a fixed quantity of grain and other produce of the land in lieu of the fair tithe or tenth.
On arriving at a village, which he does with a host of servants, he for the first four or five days does nothing on the plea of fatigue, illness, or other excuse, and the community is obliged to provide him and his servants and horses with food all the time.
He then starts by making a list of all the shaddadeen and the number of the faddan of each one. He then rides round all the fields and professes to be surprised at the amount of the crop, exclaiming—though in reality it may be half the average—"This is the heaviest crop I have ever seen. What a wonderfully plentiful year this is!" when probably it is anything but that.
He then returns to the village and calls all the shaddadeen together, with the Khateeb and the elders at their head. He then takes the list he has made and addresses one of the shaddadeen, "Oh, so and so," naming him, "What a marvellous crop of wheat and barley you have in your mawaress. Wonderful! How bountiful God has been to you. Praise be to Him." The natural reply given by the shaddad thus addressed as well as by all present is, "El Hamdu l'Illah. Thanks be to God." "Well," continues the 'Ashar, "I am glad you all agree with me that this is a plentiful year. Now how much do you think," addressing the
