By Daniel Clement Dennett
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Extra resources for Conversion and the Poll Tax in Early Islam (Harvard Historical Monographs)
83. 84. 85. • 31320-3143. Yahya b. Adam, 43 JS-Js; Caetani, V, p. 422, par. 746. Wellhausen, p. 183, note 2. Yahya b. Adam, 438-9; Caetani, V, p. 422, par. 747. Yahya b. Adam, 713-ts; Caetani, V, p. 423, par. 751. 34 CONVERSION IN EARLY ISLAM which had been levied. " 86 The traditions indicate that 'Umar was willing to reduce the fixed tribute sum of treaty towns to compensate for co version, but that he would not compel the assessors of such a town to tax land on the same basis as kharaj land taken without treaty.
The governor of Africa in 101 was a maw/a, Yazid ibn Abi Muslim; the collector of taxes in Egypt, 'Ubaidallah ibn al-Habhab, was a maw/a. 99 The n1ost important adiminstrative bureau chiefs and almost all the secretaries, advisers, clyrks, estate managers, and business agents of the government and of individual Arabs were mawali. Other mawali fought with their patron in battle and received from him both wages and maintenance, while he in tum collected an additional stipend registered in the diwan to cover their expenses.
10-t The land of those people who had becon1e Iviuslin1 at the conquest should not legally have been anything but tithe land; as to the rest of the lands, obviously klzaraj land proper, we have in this account an excellent illustration of the point n1ade by the jurists that the caliph or his agents had the dispensing power and could act in an arbitrary fashion. As Becker has pointed out. "Der Gegensatz von Theorie und Praxis war naturgen1ass in einen1 Staatswesen, das nicht nach de111 Kanan der Rechtslehrer, sondern absolut willkurlich regi~rt war.