the Zakat comes to and remains with him as a depojlt- and the
declaration o f the above perfon amounts only to his having depofited
the trull in its proper place, and this is to be credited, provided there
Ihould have been another collector there within that year ; but if, on
the contrary, there Ihould have been no -other collector on that
llation within the current year, the affirmation and oath are not to
he credited, fince, in this cafe, the falsehood is manifefl. And, in
like manner, i f the proprietor were to declare that he had already paid
the Zakat upon fuch property in his own city, by having there
bellowed the fame upon the poor, his declaration mull be credited,
becaufe a proprietor, whilfl: in his own city, is entrufted .with the
payment and diflribution of the Zakat upon his property, and he
continues to be fo until he comes forth and brings his property before
the colle&or, when the authority for levying Zakat refts with the
latter, as the property and the proprietor .do both then come within
his jurifdiaion In ffiort, in all thefe four Alliances^ the declaration
of the proprietor is to be credited. 5 And in the fame manner the
declaration of a proprietor, refpeaing Zakat uppn cattle, is to be
credited in the three firll inltances., but it is not fo in the fourth,
although he Ihould confirm his atteftation by an oath. Shafei maintains
that it is to be credited here alfo, as the proprietor appears, by
the tenor of his declaration, to have rendered the right duly to the
claimant. In oppolition. to this, our doaors argue, that the rio-ht of
exading the Zakdt upon .cattle appertains folely to the Sultan, and the
proprietor is not at .liberty to preclude the Sultan s right: contrary to
the cafe of property of other nature, fuch as is termed, in the language
of the law, Bdtena \internal, or domejllJkJ[ the rendering of the
Zakdt upon which is committed to the proprietor.— It is to be ob-
ferved that fome have, faid, refpeaing cattle,' that the Zakdt which
was paid by the proprietor himfelf in the firll inllance is the true obligatory
Zakdt, and that whatever may be afterwards exaded of him
* This comment upon the law (as in many other inftances) has reference to fome
local cuftoms or circumftances which cannot now be afcertained.
under that denomination, is confequently an oppreffion; whilfl others
maintain that this latter is to be confidered as the obligatory Zakat,
and the former to be held as an aft N ifl, or gratuitous; and this lafb
dodrine is approved.— Now a queltion here arifes," as the affertion of
the proprietor is to be credited, whether he ought to produce his
writing of difcharge [voucher] or n o t:— Mohammed, in the Jama
Sagheer, has not required this as a rieceflary condition ; but-in the ■
Mabfoot he has made it a condition ; and this latter opinion (according
to a tradition of Hoofn} is that of Aboo Haneefa. T h e principle of
this dodrine is, that as the proprietor pleads a difcharge, and as' he
poflefles a voucher of fuch difcharge, he ought confequently to produce
it ; whilfl: the principle o f the dodrine maintained in the Zahir-
Rawdyet is that as one writing refembles another writing, they are
not admitted as proofs.
In whatever inllance the declaration of a Muflulman, with relped
to Zakdt, is to be credited, that o f a Zimmee * mull be fo likewife,
becaufe a Zimmee is fubjed to double the impoll of a Muflulman;
iand hence all the conditions which are to be regarded, with relped
to the property of the latter, mull be equally fo with relped to that
of the former.
I f an alien appear before the collector o f the Sultan with articles of
merchandize, it behoves that officer to exad from him what is ufually
exacted of aliens, without paying any regard to his declarations in
thofe points in which the declarations of a Muflulman or Zimmee are
to be credited, although he Ihould fwear to the fame, ' excepting
where he declares, concerning his female Haves, that thofe Haves are
his Am-Wahds -j- ; for, in all other Ipecies of property, his affirmation
is not worthy of attention, becaufe the impoll which is thus levied
* An infidel fubjedt of the Muflulman government,
+ Slaves who have born children to him.
declarations
of Zimmees to
be credited;
but not thofe
of aliene. .
V ol, I. F Upon