ملخص الجهاز:
The determination of the timing and interval of Kharaj collection, attention to the type of cultivation and whether the land under cultivation was "irrigated" or "rain-fed," and the amount of water consumed in the lands, in determining the Kharaj rate, indicate the existence of a regular and systematic Kharaj collection system during the Samanid period.
Keywords: Samanids, incomes, Kharaj, tax, landholding, irrigation Introduction The Samanid state, which continuously ruled over Transoxiana, Khorasan, and sometimes Sistan and Gurgan, Tabaristan, Rey, and the Jibal from the year 251 to 389 AH, held a special position among Iranian governments.
The care of dams and the responsibility for controlling water and distributing it into branches so that the lands of each part of the cities and villages are equally irrigated, was the duty of the Amir al-Ma or Mirab.
The importance and status of the Mirab who presided over the Murghab or Marw Rud river, was much greater than the Amil Mu'awinat (chief of police) of the province of Marw Rud. 19 A special register that al-Khwarizmi mentions under the title "Diwan Kastbuzud"20 recorded the Kharaj of those who were owners of water.
24Kharaj or land tax was collected based on the area of the land and also according to the type of cultivation and whether the land was irrigated or rain-fed.
57 During Ibn Hawqal's travels to the Samanid territory during the emirate of Abu Salih Mansur bin Nuh (in the second half of the fourth century AH), the annual Kharaj of the Samanid state was forty million (40,000,000) dirhams, which was collected twice a year at six-month intervals.