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.