State document: ENA 2747.16

State document ENA 2747.16



Field-guide to taxation. Parts of two paragraphs. Written in a large, calligraphic hand. Collesis joint, suggesting it was once a longer rotulus, but also holes where it may have been bound into an archive, quire or codex. Discussed and translated in Rustow, Lost Archive. On verso is a liturgical text and a letter draft in the hand of Efrayim b. Shemarya (see PGPID 6698).

ENA 2747.16 1



Tamer el-Leithy, Marina Rustow and Naïm Vanthieghem, Unpublished editions.


  1. [... الوقـ]ـت الذي جرى الرسم باستفتاح الخراج فيه قدم استخراج  
  2. …[نجـ]ـم من نجوم هذه السنة وما لعلّه يتاخر من مال الابواب في وقته وجمـ[ـيع الـ ...]
  3. الديوان ولا يوجد رخصة في تاخير ما يجب عن نجم من النجوم الى نجم يليه فان باستيفا
  4. اقساط النجوم في اوقاتها يرجى حصول المال واستنطاقه مع انسلاخ مسرى باذن الله
  5. ومشيته
  6. الاستخراج يجري على يد الجهبذ المنصوب من الديوان لتوليه بعد ايراده الكتاب 
  7. على الشيخ ادام الله عزه بذلك ويلزمه ان يراعيه ويستكشف حاله ولا يمكّنه من الانفراد
  8. بشي منه ويثبت برااته عنده ويوقع عليها بثبوتها في ديوان الناحية ويعلم كافة المعاملين 
  9. بها انه متى دفع اليه احد من المعاملين والضمنا شئاً مما عليهم بغير براة او ببراة لم يثبت فيها
  10. ........ 


Tamer el-Leithy, Marina Rustow, Naïm Vanthieghem and Luke Yarbrough, [digital geniza document edition].


  1. [ …(if ... at the tim]e when the levying comes at the beginning of the kharāj (cycle, i.e., the fiscal year), the collection is moved forward ... 
  2. [… on]e of the levies of this year, and what might be delayed from the revenue of the various kinds of taxes in their due time. and al[l of the … ]
  3. of the dīwān, permission will not be given to delay one of the levies until the following levy. For by collecting in full
  4. the payment of the installments of the levies on time, the collection of revenue and its cross-checking may be achieved by the end of Misrā (the last month of the fiscal year), with God’s permission 
  5. and volition. 
  6. The collection will happen at the hand of the jahbadh appointed by the dīwān for performing that (function) after he has shown the document (of appointment)
  7. to the head (of the district dīwān), may God prolong his strength. He should supervise and inquire into his situation, and he should not let him have sole authority over
  8. any part of it (the collection). He (the head of the district dīwān) should register (yuthbit) the receipts (barāʾāt) that he has received and sign off on them (yuwaqqiʿ) (notating) their authentication (thubūt) in the dīwān of the district. And let it be known to all of the taxpayers (muʿāmilīn)
  9. in it (the district) that whenever a tax collector (muʿāmil) or a tax-contractor (ḍāmin) gives him some of what they owe without (receiving) a tax receipt (barāʾa) or with an unauthenticated/unregistered tax receipt,
  10. [... (it will be as null and void).]

ENA 2747.16 2

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