_ 265 _ a statement of its taxes, tolls, and other duties, each item marked as Khass of the Sultan, Khass of the Governor, or Waqf, and of other Imperial and Governor’s Khass in the town in the form of gardens, orchards, and various plots of land (erazi). The remainder of the defter deals with the rest of the province by districts (Nahiye).(A) Each Nahiye is divided up into villages, each with a list of householders, a statement of the tenure (Khass of the Sultan, Khass of the Governor, Zi’amet, Timar, or Waqf), and a statement of taxes by headings, with totals. In Syria most villages are either Dimus or Qasm.(B) In the former the revenues are stated in money, in the latter in kind, with money equivalent. The system of classification varies from province to province, and sometimes in different defters of the same province. In some the basis of classification is geographical, with tenure as a sub-classification. In others the main classification is into Khass, Timar, etc., with a geographical sub-classification in each group. It is interesting to note that in parallel defters of different (A) The Qaza, which belonged to a different system of organization, rarely appears. It may possibly have coincided with the Nahiye. (B) On these terms see A. N. Poliak, Feudalism in Egypt, Syria, Palestine, and the Lebanon, 1250-1900, London, 1939, pp. 47-8 and 67.
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