and upon b e in
g conquered
they become
public property.
-Capitation-
ta x not due
-from ’women,
children,
or paupers ;
I f a M u ffu lm a n a rm y co n q u e r th e idolaters o f A r a b ia , or a p o fta te s * ,
th e ir w iv e s and ch ild ren are p lu n d e r , th a t is , b e c om e th e p ro p e r ty o f
th e f lu t e ; b e c au le S id e eA made fla ves o f th e w om e n , and ch ild ren of-
th e B in h e y -H a n e e fa tr ib e , w h e n ' th e y ap q ftatifed , and div id ed tb o fe
flaves am o n g th e tro o ps , and f lew iu c h o f th e m en as did n o t re tu rn
to th e fa ith , fo r .th e 'r e a fo n s b e fo re a lfign ed . ■
Capitation-tax -is not due from w om en or c h ild r e n -, becaule it
is due either in return for a remiffion of deftrudfion, or in lieu of
affifkmce in the wars of the faith,’ and-women and -children are not
liable to be flam,—nor-'do they engage in war, as they are-incapable
■thereof. -In the .fame manner, capitation-tax is not due from the
m a im ed , the b lin d , the p a r a ly tic , or the a g e d , ..becaule thefe are incapable
of engaging-in war.. It is Recorded from A b o o Y o o fa f that
capitation-tax is impofed upon the a g ed , where they are poflefled of
property, becaufe an aged perfon, of found underftanding, is liable .to
be flaip.
C a p i t a t i o n - t a x is not due from fifth poor as do no-work+.__
S h a fe i maintains that capitation-tax is due from them, becaufe of the
tradition ■ of M a a z , {before recited) which is g e n e r a lly exprefled.
The arguments of our doctors are twofold.—f i r s t , O fh m a n refrained
from impofing capitation-tax upon the poor of this defeription,—and,-
this, in,the prefence of other c om p a n io n ssecondly, as tribute*
on land is not impofed upon-ground incapable of bearing it, fo in like ■
manner capitation-tax is not impofed upon one who is unable to pay
i t : and with refpect to the tradition of M a a z , although it be g e n e r a lly
exprefled, yet it relates to the la b o u r in g poor only.
'•* T h e term apoflate applies n o t o n ly to in d iv id u a ls ,. b u t al fa to w hole trib e s, w h o , after
embracing the faith, renounced it , and returned to their former wa y o f wo rfhip.
t N am e ly , ..Fakeers, or others w h o fubfift b y begging.
C a p i t a t i o n -
-C apita tion-tax is..not impofed upon -flaves, MoUnbs, Mo-
• dabbirs, or Am-Waiids; ■ heczufe-capitation-tax fis a, fubftitute for deft
ru&ion,-' with refp’eft.to tietp, and,.with refpeft to us, | is aiublti-
tute for aid [in the wars ’of the-frith;] now in conformity with the
firft'oi thefe," it would follow‘that capitation-taxis, due from them,
and, in conformity with the feepnd,,thzt it is not. due; a dpubt therefore
arifes with refpeft to its .being due ;*and as, this -isithe cafe, it is
determined not to be incumbent upon, them: neither-is it incumbent
' upon their Owner to pay capitation-tax fir them, becaufe he himlelt
by their means pays' an increafed’capitation-tax,; as he. through them
becomes rich, or obtains a mediocrity of circumftances ; and in eit er
cafe he pays capitation-tax in a degree fuperior to the labouring poor.-
nor is it impofed
C apitation-t a x is not impofed upon R d h ib s , (that is-,- Chriftian
or Pao-an m on ks and h e rm its^ ! who do not mix with the. reft o'f-man-
kind-)—the fame is mentioned by K a d o o r e e: M oh am m ed ,• m the
H H I reports from H a n e e fa that capitation-tax may be-impofed
upon thofe, where they are capable of: labour, (and Inch is the
opinion of A b o o T o o fa f- f) becaufe where; being capable of labour, they
refrain from it, they wafte their ability, capitation-tax, therefore,, is.
due from them, in the fame manner as-tribute from the landholder,
where he (being able) {uffers-his land to remain untilled.-^The rea-
fon- for what is related by K a d o o r e e is that a monk is not to be de-
ftroyed where he does not mix with mankind; and capitation-tax;
with refpedt to them, would be for the purpofe ofr warding off-de-
ftrudtion.
I f a p e r fon b e com e a M u jfu lm a n , w h o is in d ebted fo r a n y arrear
o f c ap ita t io n - ta x , fu c h arrear is r em it te d : and in th e fam e m an n e r ,
th e arrear o f c ap ita t io n - ta x d u e f r om a Z im m e e is rem it te d u p on h is
d y in g in a fta te o f in f id e l i t y . . S h a fe i h o ld s th a t th e t a x is n o t rem it te d
in e ith e r c a fe ; b e c au fe it w a s d p e e ith e r in re tu rn fo r p ro te c tio n to
th e p e r fo n ,. or in re tu rn fo r . p e rm iffio n to refide i n ' t h e M u jfu lm a n
territory,
upon
f la v e s o f any
defeription :
nor upon
monks or her*
mils.
Arrear o f ca- -
pitation-tax
is remitted,
upon the fub-
j e ft’ s deceafe, •
or converfion -
to the faith.