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untries, by Kadis, whose decisions were regulated by the precepts of the Koran: but we find no mention (even before the assumption of the titles of Imam and Khalif by Abdurrahman III.) of any supreme ecclesiastical chief like the Sheikh-al-Islam or Mufti of the Ottomans;--though there were chief justices analogous to the Turkish Kadileskers, who bore the title of _Kadi-'l-jamah_. [17] We do not find this division mentioned by the authors cited by Al-Makkari; but it is stated by Conde, and appears to have prevailed as long as the kingdom retained its unity. The six provincial capitals were Saragossa, Toledo, Merida, Valencia, Murcia, and Granada. Shortly before the arrival of Abdurrahman, Yusuf Al-Fehri had organized _five_ great governments, one of which comprised Narbonne and the Trans-Pyrenean conquests. [18] Under the Arab dynasties of the east, the _vizir_ was exclusively an officer _of the pen_: and Makrizi expressly mentions that Bedr-al-Jemali, who became vizir to the Fatimite khalif Al-Mostanssor in 1074, was the first in whom _the sword and the pen_ were united. [19] See Sale's Koran. Preliminary Discourse. Sect. 8. The royal revenue was derived from a variety of sources. The principal were, a land-tax amounting to one-tenth of the produce of the soil and the mines, the capitation-tax paid by the Jews and Christians, and the fifth of the spoil taken from the enemy--an enormously productive item in a time of constant warfare--besides a duty of two and a half per cent on all exports and imports. These were the legitimate dues of the crown, sanctioned by the Koran; but the splendid court maintained by the later sovereigns of Cordova, their lavish expenditure in building, and their large military and naval establishments, often compelled them to have recourse to irregular methods of raising money, by forced loans and by duties laid on different articles of food, in direct violation of the Moslem law. The amount raised by all these means varied greatly at different periods. Under Abdurrahman II., the whole direct revenue is said not to have exceeded 1,000,000 of gold _din[=a]rs_:--but the royal fifths, and other extraordinary sources of income, appear not to have been included in this estimate:--and a century later, under the third and greatest prince of that name, we are told, on the authority of the biographer Ibn Khallekan, that "the revenues of And
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