t e r r i t o r y ; and th e Z irnm ee o r c o n v e r t has co n tin u ed un d e r p ro te c tion ,
and refided in th e M u jfu lm a n te r r ito r y : th e re tu rn from h im , th e r e fo
r e , is not t o b e rem it te d in c o n fe q u e n c e o f th e fu p e rv en ien t c ir cum -
f ta n c e o f d e a th , o r c o n v e r fio n to th e f a i t h ; in th e fam e m an n e r , as
in a cate o f h ir e , or o f c om p e titio n fo r b lo o d ;— in o th e r w o rd s , i f c a -
p ita tio n - ta x be a r e tu rn fo r r e jid e n c e , it com e s u n d e r th e con ftruC tion
h ir e , and is n o t r em itte d in con fe q u en c e o f d e a th , o r c o n v e r fio n to th e
fa ith , in th e lam e m an n e r as i f a Z im m e e w ere to h ire a h o u fe and refide
th e r e in fo r th e period a g r e ed u p o n , and th en d ie , o r em b ra c e th e
f a i th , in w h ic h c a fe th e ren t o f th e h o u fe does n o t c e a fe ; and fo lik e -
w i f e w i t h refpeCt to c a p ita t io n - ta x :— or,, i f c a p ita tio n - ta x b e a re tu rn
f o r p roH -tlio n to th e p e r fo n , it com e s u n d e r th e con ftruC tion o f a c om -
p o fitio n fo r b lo o d , and, is' ito t rem it te d in c o n fe q u e n c e o f d e a th o r c o n -
v e r fia n to the, fa ith , in th e fam e m an n e r as i f a Z im m e e w e r e wilfully"
t o k i l l a p e r fan , and a fte rw a rd s e n te r in to a com p o fitio n fo r th e m u r d
e r w i t h th e fr ien d s o f th e d e cea fed , fo r a c e r ta in co n lid e ra tio n , and
th e n b e c om e a M u jfu lm a n , o r d ie , in w h i c h c a fe th e con lid e ra tion is
n o t rem itted from h im ;— and fo l ik ew i fe c a p ita t io n - ta x , (w h i c h is
th e con lid e ra tion fo r p ro te c tio n t o his p e r fo n ,) is n o t r em itted . T h e
a rg um e n t s o f o u r doCtors up on th is p o in t are - th re e fo ld .— f i r s t , th e
p ro p h e t has de c lared th a t “ c a p ita tio n - ta x is n o t in cum b en t u p o n M u f-
“ fu lm a n s : "— s e c o n d l y , c ap ita tio n - ta x is a fp ec ies o f p u n ijh m e n t,
in flic ted u p o n in fid e ls on a c c o u n t o f th e ir in f id e lity , w h e n c e i t is
te rm e d J iz y a t , w h i c h is d e r iv ed from “J iz y a , m e a n in g r e tr ib u tio n ;
n o w th e tem p o r a l p u n ilhm e n t o f in fid e lity is r em itte d in co n fe q u en c e
o f c o n v e r fio n to th e f a i t h ; and a fte r d ea th it c an n o t be in flic te d , b e-
c a u fe tem p o ra l p u n ilhm en ts are in l litu te d fo le ly fo r th e p u rp o fe o f
r em o v in g e v il, w h i c h is rem o v ed b y e ith e r d ea th or IJ ldm :— ^t h i r d l y ,
c ap ita t io n - ta x is a fu b fl itu te fo r aid to th e M u jfu lm a n s , an d as th e
in fid e l in q u e f t io n ,u p o n em b ra c in g th e fa ith , b e com e s enabled to aid
th em in h is o w n p e r fo n , cap ita tion -ta x c o n le q u e n t ly drops upon h is
I fld m .— W i t h refpeCt to th e a rg um en t ad d uced b y S h a fe i, w e r e p ly
th a t cap ita tion -ta x is n e ith e r a. con fid e ration fo r fr o te E lio n to th e p e r fo n ,
n o r fo r r e ftd e n ce 1, 'b e b a u fe 1 p ro te c tio n to th e p e r fo n is eftab lifhed in
v i r tu e - o f h u fo a h ity y and a 'Z 'im h te e refid e s , in th e M u jfu lm a n t e r r i to r y ,
w i th in his. oWri d u e l l i n g ; 'w h e r e fo r e thfe c a fe dobs n o t admit th a t a
c o n fid e ra tio n ,T o r p ro te c tio n to his^perfoii, o r fo r -refidence," fh o u ld b e
"exacted f rom h i t e f ';"
If a Z m m e e o fr e . capitatiori?:fax.ifor /wo y e a r s ,'it is com p o u n d ed ,—
th a t is , the. ta x fo r on e y e a r o n l y is ..exacted, o f h im :— and it is .re -
c o rd e d , in th e .J a m a -S a g h e e r , th a t i f cap ita tion - ta x b e n o t ex a c ted o f a
Z im m e e u n t il fu c h t im e as th e y e a r h as eiapfe,d, and an o th e r y e a r
a r r iv e d , th e t a x fo r th e p a f l y e a r - c a n n o t b e le v ie d , T h i s is th e d o c t
r in e o f H a h e e fa . T h e tw o d ifc ip le s m a in ta in .that th e ta x . for. th e
p a ft yea r, m a y be le v ie d . I f , h o w e v e r , a Z im m e e w e r e to d ie nea r
th e c lo fe o f th e i y e a r , in tni% ca fe , th e . t a f .fo r th a t y e a r c a n n o t b e
e x a c te d , a c c o rd in g to a ll o u r d oC to r s :, and fo lik e w i f e , i f h e , die in th e
m id d le o f th e y e a r , (w h i c h in ftan c e has" b een a lread y trea ted o f .)
S om e a fle r t th a t th e -a b o v e .diffe ren ce o f op inion ob tains a lfo w i th r e fpeCt
to tr ib u te u p o n la n d : :w h i l f t o th e r s m a in ta in th a t th e r e i s ,n o
d iffe ren c e o f o p in ion w h a t e v e r re fp eC tin g i t , b u t th a t it is n o t , c om p
o u n d ed , a c c o rd in g to a ll our. IdoCtors.— T h e . a rg um en t o f . th e tw o
d ifc ip le s (w h e r e th e y d ilfe n t ) is, th a t c ap ita tio n - ta x is , a c o n fid e r a tio n ,
(a s w a s b e fo re fa id ,) -a n d i f th e confid e rations be "numerous, and th e
e x a c tio n practicable,, t h e y are all to b e ex aC ted ; and in th e c a fe in
q u e ftio n th e exaCtion o f c ap ita tio n - ta x fo r th e tw o y e a r s is p ra c t ic a b le :
co n t r a r y to w h e re , th e Z im m e e b e com e s a M u jfu lm a n , fo r in th is c afe
th e exaCtion is im p ra c tic a b le .—.-T h e a rg um en t s o f H a n e e fa u p o n this,
p o in t are tw o fo ld . F i i s T , c ap ita tio n - ta x i s , a fo r t o f p u n ijh m e n t in f
lic te d u p on in fid e ls fo r th e i r o b ft in a c y in in f id e lity , (as w a s b e fo re
f t a t e d ; ) w h e n c e it is th a t it c an n o t b e a c c e p ted o f th e . in fid e l i f h e
fen d it b y th e hand s o f a m e f le n g e r , b u t m u f t be exaCted in a m o r t if
y in g and h um ilia t in g m an n e r , b y th e c o lle c to r f it t in g and r e c e iv in g
i t f rom h im in a J la n d in g p o f tu r e : (a c c o rd in g to on e trad itio n , th e
c o l le c to r is to f e iz e h im b y th e th ro a t , and fh a k e h im , fa y in g ,
, V o l . I I . F f “ P a y
In a cafe o f
arrear fo r two
years, one
year’ s tax only
is levied.