152 chapter four
upon the type of produce, the difficulty of irrigation and the fertil-
ity of the land. The tax was modified later on, during the reign of
al-Mahdi (775–785), when the crops sharing method replaced the
proportional rate method (Abù-Yùsuf ). On the other hand, Zakàh
land was taxed at two rates, one higher than the other, depending
upon the difficulty of irrigation, as stated in the Sunnah and shown
previously. Furthermore, revenue from Zakàh land was not to be
mixed with other types of land tax or revenue, as the revenue from
Zakàh was to be spent in a particular manner specified in the Qur"àn,
while the spending of the revenues form the other sources was not
particularly specific.
Other types of taxes
Ushùr, or custom duties, was first imposed, as previously stated, at
the time of the second caliph Umar, initially as a response to a
similar tax imposed by foreign countries on the subjects of the Islamic
state but later to be extended and applied to all goods crossing the
borders by Muslims and non-Muslims. The tax continued during the
Umayyads and the Abbàsids.
New taxes were introduced during the reign of the Abbasids. These
were mainly (Al-Rayyis, 1977):
- Market tax, which was first introduced in 784 under the reign of
the caliph al-Mahdi (775–785) and was imposed on shops in the
market. The rate seemed to have reached as high as 33 per cent,
which led to a revolt in Egypt that lasted for two years. - Stamp duties on the sale of estate property imposed on the seller
at a rate that reached 2 per cent. - Inheritance tax, the rate of which reached as high as one third.
This tax seemed to have been introduced as late as the year
1252 under the reign of al-Mùsta"sim, the last of the Abbasìd
caliphs. - Fishery tax, which was imposed on fish and other sea products.
The tax seemed to have been directed at fishermen who would
otherwise be able to avoid other types of tax. The tax revenue
was used to maintain and improve the harbours.
After having looked at the development of Islamic society from the
pre-Islamic period to the mid eighth century, examined the Islamic
economic teachings in the Qur"àn and the Sunnah, synthesized the