Legal document: Yevr.-Arab. I 1700.14

Description

Legal document. Partnership agreement. Abū al-Makārim b. Bishr and Abū al-Ḥasan b. Saʿīd partner in tax collection in three towns in the Fayyūm, paying an unnamed party a total of 5.5 dinars each month for the duration of the eight-month partnership. Tax revenues from Būsh are allocated to Abū al-Makārim and those from Maydūm are allocated to Abū al-Ḥasan. Revenues from Wanā are allocated to each of the partners for four out of the eight months, each of the partners collecting for two months, and then ceding control to the other. Profits from the tax collection are to be evenly split between the two parties. Both parties are prohibited taking on another partner during the period of their tax collection in Wanā. (Information from Lieberman, "A Partnership Culture," 91-92, and from Heinz Halm, TAVO [for the location and names of the villages]) NB: Goitein refers to this document as folio 13; Lieberman refers to it as Firkovitch II 1700 13 a III.