ABSTRACT

ObviouslymanyofthesecommoditiesenteredBahrainor passedthroughitonthewaytoIraq,yetwemusttakeinto considerationthefactthatthesetaxesvariedwithpolitical, economicandgeographicchanges.Forexampleal-Maqdisiinhis accountsaysthatthetaxontextileswasbetweentwoandthree dinars,onabasketofsaffrontwodinars,onabundleofmuskone dinarandonabundleoflinenhalfadinaratatimewhentherulerof Sa'daleviednotaxandsimplytookaquarterofatithefromthe merchant.TheDaylamitesandKarmathiansatthegatesofBasratook ataxoffourdirhamsoneveryheadofsheepwheninYemenitwas fourdinars,andonabundleoflinenfiftydirhamswhileinYemen taxesontextilesvariedaccordingtotheirkind.Inal-Maqdisi'stime onedinarwastakenperheadofslaves,whileinIbnal-Mujawir's accountintheseventhcenturyitwastwodinars.64