The tax for
the current
year is due
at the commencement
of
the year.
“ P a y y o u r t a x , Z im m e!)"— i t is th e re fo r e e v id en t th a t capitation*
ta x is a punifhment; and w h e r e tw o p u n ifhm en ts c om e to g e th e r , t h e y
a re com p ou n d ed , in th e fam e m a n n e r as in Hidd, o rßatedfunfiment.
Secondly, c ap ita tio n - ta x is a fu b ft i tu te fo r d e f t r u d io n in r e lp e d to
th e infidels, and a fu b ft i tu te fo r p e r fon a l aid in r e fp e d to th e Mujful-
mans, fa s w a s b e fo re o b fe r v e d ; )— b u t i t is a fu b ft itu te fo r d e f t r u d io n
w i t h reg a rd to th e future, n o t w i th rega rd to. th e ƒ «/?» b e c au fe infide ls
are liab le to b e p u t to d ea th o n ly in future, in co n fe q u en c e cd future
w a r , and n o t in the pafi. . In th e lam e m an n e r , i t i s a l lo a fu b ft itu te
fo r aid w i th r e g a rd to th e future, b e c au fe th e r e is n o n e c e f f ity fo r
aid in th e pafi. W i t h r e fp e d t o w h a t is q u o ted f rom th e Jama Sag-
heer— “ and an o th e r y e a r a r r iv e ,” fem e affe r t th a t th e p affage is .to
b e ta k e n in its m o f t e x te n f iv e f e n f e , th a t Is .to f a y , th a t i t m eans—
“ an d an o th e r y e a r alfo p a fs f fo as to m a k e two y e a r s ,— fo.r it j s th e r e
m e n t io n e d th a t c ap ita tio n - ta x is d u e a t the end o f th e y e a r , w h e r e fo r e
i t is r e q u ifite th a t another y e a r b e e lap fed , fo as to admit o f an a c c u m
u la t io n o f two y e a r ’ s t a x , a fte r w h ic h th e tw o y e a r s ’ ta x e s are
compounded:— O th e r s ,a g a in , a lle g e th a t th e p affage is to b e ta k e n in
its literal {ende; and as c a p ita t io n - ta x is h e ld b y Haneefa to b e d u e u p on
th e commencement o f th e y e a r , it fo llow s th a t b y on e y e a r p a llin g , and
another- a r r iv in g ,, an a c c um u la t io n o f th e t a x fo r two y e a rs tak e s p la c e .
I t is c e r ta in th a t , w i t h o u r d o d o r s , c ap ita tio n - ta x is d u e on the. commencement
o f th e y e a r ,— and w i t h Shcfei, a t th e end o f i t , in th e
m an n e r o f Zahdf. T h e a rg um e n t o f o u r d o d o r s is th a t th e th in g fo r
w h i c h t h e ta x is a fu b ft i tu te h as reg a rd fo le ly to the future, (a s w a s
b e fo re e x p la in e d ,) w h e r e fo r e i t c an n o t b e d u e a fte r th e y e a r has
e la p fe d ; w h e n c e it is th a t , w i t h o u r d o d o r s , c ap ita t io n - ta x is d u e
o n th e commencement o f th e year..
SECTION,
S E C T I O N .
T h e c o n f t r u d io n o f churches o r fynagogues in th e Mujfulman Theranftruc-
A . . . , . . . , . - tion of infidel
te r r i to r y is u n la w fu l , th is b e in g forb id d en in the. t r a d i t i o n s —but ir piacesofwor-
p la ces o f w o r lh ip o r ig in a l ly b e lo n g in g to J em or Qhrifiians be de-
f t ro y e d , o r fa l l to d e c a y * , t h e y are a t lib e r ty to repair t h em ,— b e - toryLuniaw-
c a u fe buildino-s can n o t en d u re fo r e v e r , and as th e Imam has le f t th e fe akeadyfound-
p eop le to t h e e x e r c i f e o f th e ir o w n r e l ig io n , i t is a n e c e ffa r y in fe ren c e
th a t h e has e n g a g e d n o t to p r e v e n t th em fr om re b u ild in g o r rep a ir in g
th e ir c h u r c h e s an d fy n a g o g u e s . I f , h o w e v e r , t h e y a t tem p t to r e m
o v e th e fe , and to b u ild th em in a p la c e d iffe ren t f r om th e ir fo rm e r
f itu a t io n , th e Imam m u f t p r e v e n t th em , f in c e th is is an a d u a l con-
f r u i t i o n : an d th e p la ce s w h i c h t h e y u fe as hermitages are h e ld in th e
fam e l f y h t as th e ir c h u r c h e s , w h e r e fo r e th e c o n f t r u d io n o f th o fe a lfo
is u n la w fu l . I t is o th e rw ife w i t h r e fp e d to fu c h p la c e s o f p ra y e r as a rc
w i th in th e ir d w e l lin g s , w h i c h t h e y a r e n o t p ro h ib ited f rom c o n f t r u d -
in g , b e c au fe th e fe a r e an ap p u r ten an c e t o t h e habitation'. W h a t is h e r e f i id
is th e ru le w i t h r e fp e d to cities; b u t n o t w i th r e fp e d to villages p r ham- '
lets’, b e c au fe as th e .to k en s o f Ifidm(f\sch as p u b lic p ra y e r , fe f t iv a ls , and
lb fo r th ) appear in c it ie s , Zimmees Ih ou ld n o t b e p e rm itted to c e le b
ra te th e to k en s o f in f id e lity th e r e , in th e fa ce o f th em .; b u t a s th e
to k e n s o f Ifi&m d o n o t appear in villages or hamlets, th e r e is n o o c c a fio u
t o .prevent , th e c o n f t r u d io n o f fy n a g o g u e s .or c h u r c h e s th e r e . S om e
a lle g e th a t in o u r c o u n t r y * Zimmees are to b e p roh ib ited f rom c o n *
f t r u d in g c h u r c h e s o r fy n a g o g u e s , n o t o n ly in cities, b u t a lfo in villages
and hamlets ; b e c au fe in th e v illa g e s o f o u r c o u n t r y v a r io u s to k e n s
o f JJldm a p p e a r ; and w h a t is re co rd ed fr om Haneefa, ( th a t th e p r o h i-
* The-cafe fuppofes a city or country conquered by the Mujfulmant, and the intiabi-
tant6 rej eftablifhed in their poffeffions.
+ Upper Perfta, the country o f the author.
F f 2 b itio n