Taxation in Egypt Under the Arab Conquest
TAXATION IN EGYPT UNDER THE ARAB CONQUEST KOSEI MORIMOTO Kyoto University In order to analyze the system of taxation in the territories conquered by the Arab armies, one must first take into account the issues connected with the form of the conquest and controversies about it among the Muslim historians and jurists. This is as true for Egypt as for anywhere else, as I have shown on the preceding article.* In this article I shall address the question if what kind of fiscal regime was created in Egypt following on the Arab conquest. List of abbreviations John John (I/VIIc.): The Chronicle of John, Bishop of Nikiu, tr. R. H. Charles, London, 1916. Amwal Abu 'Ubayd (d. 224/838): Kitab al-Amwal, al-Qahira, 1353 H. Ibn Sa'd Ibn Sa'd (d. 230/845): al-Tabaqat al-kubra, 8 vols., Bayrut, 1957-58. Hakam Ibn 'Abd al-Hakam (d. 257/871): Futuh Misr wa ahbarha, ed. C. C. Torrey, New Haven, 1922. Ma'arif Ibn Qutayba (d. 276/889): al-Ma'arif, al-Qahira, 1960. Baladuri al-Baladuri (d. 279/892): Futuh al-buldan, 3 vols., ed. S. al-Munaggid, al-Qahira, 1956-[1960]. Ya'qubi al-Ya'qubi (d. 284/897): Ta'rih al-Ya'qubi (Ibn-Wadhih qui dictur al-Ja'qubi: Historiae), ed. M. Th. Houtsma, 2 vols., Lugduni Batavorum, 1969. Waki' Waki' (d. 306/918): Ahbar al-qudat, 3 vols., al-Qahira, 1947-50. Tabari al-Tabari (d. 310/923): Ta'rih al-rusul wa-l-muluk, Annales quos scripsit…, Series I-III, ed. M.
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