chapter  IV
10 Pages

Concerning tax-collectors and constant enquiry into the affairs of Vazirs

I Tax-collectors,1 when they are given a fiscal district, must be instructed to deal honourably with their fellow creatures, and to take only the due amount of revenue, and to claim that too with civility and courtesy, and not to demand any taxes from them until the time comes for them to pay; because when they demand payment before the time, trouble comes upon the peasants, and to pay the tax they are obliged to sell their crops for half [of what they would be worth when they ripen], whereby they are driven to extremities and have to emigrate. If any peasant is in distress and in need of oxen or seed, let him be given a loan to ease his burden and keep him viable, lest he be cast out from his home into exile.