re of the crop or crops to be
grown by them. The system was one of much complication, and may have
pressed somewhat hardly upon the poorer and less productive soils; but
it was an immense improvement upon the previously existing practice,
which had all the disadvantages of the modern tithe system, aggravated
by the high rates exacted and by the certainty that, in any disputed
case, the subject would have had a poor chance of establishing his right
against the crown. It is not surprising that the caliphs, when they
conquered Persia, maintained unaltered the land system of Chosroes which
they found established, regarding it as, if not perfect, at any rate not
readily admitting of much improvement.

Besides the tax upon arable lands, of which we have hitherto spoken,
Chosroes introduced into into Persia various other imposts. The fruit
trees were everywhere counted, and a small payment required for each.
The personality of the citizens was valued, and a graduated property-tax
established, which, however, in the case of the most opulent, did not
exceed the moderate sum of forty-eight dirhems (about twenty-seven
shillings). A poll-tax was required of Jews and Christians, whereof we
do not know the amount. From all these burdens liberal exemptions were
made on account of age and sex; no female paid anything; and males above
fifty years of age or under twenty were also free of charge. Due notice
was given to each individual of the sum for which he was liable, by
the publication in each province, town, and village, of a tax table, in
which each citizen or alien could see against his name the amount about
to be claimed of him, with the ground upon which it was regarded as due.
Payment had to made by instalments, three times each year, at the end of
every four months.

In order to prevent the unfair extortion, which in the ancient world
was always, with reason or without, charged upon collectors of revenue,
Chosroes, by the advice of the Grand Mobed, authorized the Magian
priests everywhere to exercise a supervision over the receivers of
taxes, and to hinder them from exacting more than their due. The priests
were only too happy to discharge this popular function; and extortion
must have become rare under a system which comprised so efficient a
safeguard.

Another change ascribed to Chosroes is a reform of the administration of
the army. Under the system previously existing, Chosroes found that
the resources of the state were