the abbasìd’s golden age 193On the administration side, once more Abù-Yùsuf emphasised the
need for observing efficiency in the administration, parallel to that
of Zakàh. One would notice that leniency was particularly empha-
sised by Abù-Yùsuf in the administration of Jizyah. As non-Muslims
were the ethnic minority it was conceivable that a chief judge and
a writer on the affairs of the state would stress the importance of
these points to ensure equality and societal harmony in the community.
Custom Dues
Abù-Yùsuf started his chapter on custom dues by an emphasis on
administration, “in my opinion, you should entrust it to honest and
God-fearing officials who should be clearly warned not to wrong the
subjects by charging more than what is due. You should also inves-
tigate their doings, dismiss the wrong-doers and return what they
overcharged to the wronged subjects, and reward those who carried
out their duties honestly and justly”. Then he proceeded to high-
light the charged rate, the tax base, the threshold, and the tax inci-
dent that would prompt the charge. Exemptions were stressed: animals
not meant to be for trade such as sheep, cattle and camels if they
were not pasturing animals, cereals meant to be for sowing and not
for sale, and other agriculture produce and dates if they were not
purchased for trade. Interestingly enough, it was sufficient for an
exemption to be granted that the person would take an oath, accord-
ing to his religion, to state that these goods were not for trade. One
would add to that that the officials would perhaps need to be vigi-
lant as to what quantity of goods could pass as being for personal
use. Subjective criteria would possibly be relied on, hence the empha-
sis of Abù-Yùsuf on fairness and God fearing officials. A threshold
was also established, and, in contrast to modern practice, the tax
was applied annually. One wonders what sort of documentation was
used by the state officials to ensure proper financial control. But this
is another subject.
Custom dues were introduced by the second caliph Umar when
he noticed that other countries charged the dues on the trade pass-
ing their borders. In a way, it started as a form of a reciprocal
treatment.