11 Land-Tenure in Egypt in the First Five Centuries of Islamic Rule I, (Seventh -Twelfth Centuries AD) GLADYS FRANTZ-MURPHY LAND-TENURE IS A land-tenure in pre-twelfth century Egypt. In neither the primary nor ,the secondary literature is there a systematic, historical examination of the forms of land-tenure in Islamic Egypt prior to the introduction of military land- holding in the twelfth century.' In large part, this dearth of scholarship is due to the lack of available primary sources that directly address land-tenure. However, the primary sources do contain valuable indirect testimony from which the evo- lution of land-tenure during this period can be reconstructed. Documents from the period in question provide insights into land-tenure and its evolution. Particularly informative is the contract formulary of agricultural leases. Administrative correspondence, tax receipts, and survey logs provide additional documentary evidence. This article examines the evolution of land- tenure in early Islamic Egypt by correlating changes in dated documents with administrative changes alluded to by later narrative sources and to accounts of contemporary narrative sources. Correlating documentary evidence with evi- dence from narrative sources produces 'snapshots' of land-tenure at points in time. When these snapshots are examined within the context of historical events, they are both elucidated by and help to elucidate historical events. ' Cahen (1953); Cahen, "ikra", EP 3, 1088-91. Proceedings of the British Academy, 96, 237-266. 0 The British Academy 1999. Copyright © British Academy 1999 – all rights reserved 238 Gladys Frantz-Murphy Land-tenure is no where defined or detailed in the sources or in the literature. However, according to jurists all land belonged to the Islamic community and was managed by the caliph for their benefit. Thus our modem concept of tenure as an absolute right defined by law is clearly ahistorical when examining this period. The secondary modem definition of tenure-the holding of property in return for something to be rendered-is closer to the mark. On the basis of the documents, tenure meant the recognition by the state of one’s title to land in return for taxes due on that land. For purposes of analysis the practical consequences of the terms of tenure were the benefits that land- tenure conferred, the right to some part of the crop, or the profit from the sale of the crop. A landholder, someone to whom the benefits of tenure accrued, could range from a peasant to a prince. Part of the crop went to the landholder as sub- sistence and surplus, part to the fisc as tax, part to some variable agent as rent, and any remaining surplus to the individual land holder. In the case of the land- holding prince, he would retain a far greater share of the crop. In the case of the land holding peasants, some could be characterized as sharecroppers. The terms of ‘tenure’, then, were which party got how much of the crops. The ‘management’o f land for the benefit of the community manifested itself primarily in taxation. Land held by Muslims was subject to the tenth or tithe.’ Land held by non-Muslims was taxed at double that rate. The term kharaj was used by the jurists specifically for the ‘land tax’ on non-Muslims. As will be dis- cussed below, kharaj was more broadly used in Egyptian documents as a term for other payments in money as well. Early on the ‘state’ began rewriting his- tory to ensure that the land of Egypt would be taxed at the higher rate. Put in the terms of the definition of land-tenure offered above, the ‘state’ acted to ensure itself access to a greater part of tenure. Noth uncovered underlying contradictory evidence with regard to the status of land-tenure established by the Arabs at the time of the original Arab con- quests. Between c. AH 97-1221~7~15 -740 (dates are given &AD) juristsintro- duced a whole new series of traditions imputing what was, in fact, a new status, retroactively to the time of the original Arab conquests. Land’s tax status was determined according to these jurists by whether or not the land had been con- quered by force or by treaty.3 Islamic traditions were rewritten to assert that Egypt had been conquered by force rather than by treaty, and hence all of its land was kharaj land, i.e., subject to double the rate of taxation. The term ‘kharaj’ first appears in the Egyptian documents in 157/773 ‘Landholders’ in the con- tracts, whether with Christian or Muslim names and genealogies, pay kharaj. * Referred to as zakat in the juridical literature, a term which does not occur in the documents, but which has ancient Semitic roots as the term for tithe. Noth (1973), (1984). See Abbott (1938), 90-4 for the jurists’ rationalisation. C. Cahen, ‘Khuradj’. EI.‘ 4, 1030-4, based on late narrative sources and written before the work of Noth, synthesizes clas- sical narrative sources, sources that make assertions that documentary evidence does not support. Copyright © British Academy 1999 – all rights reserved FIRST FIVE CENTURIES OF ISLAMIC RULE 239 Land is categorised in narrative and documentary sources in this times period as qati‘a (literally, piece): estate (usiyu, from the Greek o~sia)e,st~at e (duy‘a), 6 tenancy (qabula),’ guarantee (damn),* annual taxation based on produce (kharaji)’. The landholder’s title to it is simultaneously explicitly recognised in many of these documents. Precisely what the difference between these terms was remains to be established These categories determined something about the terms of tenure, tax liability, or some combination of the two. They also deter- mined which party got how much of the crop. But our sources are not infor- mative on these issues. Al-Maqrizi sets out seven different categories of land, categories that reflect who was the beneficiary of the revenue produced by that category. lo But al-Maqrizi’s eighthlfourteenth-century categories and terminol- ogy do not correspond to documentary evidence from our earlier period, or to al-Makhz~mi’ss ixWtwelfth-century terminology. With this understanding of the dynamism of tenure, I will trace the evolution of agricultural administration chronologically addressing five key issues that elu- cidate the terms of land-tenure: assessment, fiscal agents, types of taxes, rent, and, liability. These are issues on which documents, and occasionally narrative sources, do shed light. Sources Documentary The documents can tell us a great deal about land-tenure. It is simply that no one has examined them specifically for such information. Over fifty thousand Arabic documents from pre-modern Egypt are available in collections on four continents, yet only a few thousand have been published and slightly more cat- alogued. Little work has been done on Arabic documents from Egypt because there is an abundance of more readily accessible narrative sources. The bulk of those narrative sources, however, provides only the perspective of the later impe- rial court in Baghdad, where they were written. Having examined all the published documents and catalogues of unpublished documents, and having gone through uncatalogued collections at the University of Michigan, the Oriental Institute, and the University of Amsterdam, I have selected those documents which can elucidate land-tenure. What follows are pre- C. Cahen, ‘kuri‘a’E P 4, 754. ’ Grohmann (1932a), 281f. C. Cahen, ‘duy‘a’, EP2, 187-8. ’ c. Cahen, ‘kabulu’, EP 4, 3234, Frantz-Murphy (1986). 91-5. * Dietrich (1955). 7Of. ’ According to al-Maqrizi, Ahmad ibn ‘Ali (1853). 1, 103; tr., MIFAO 17, 1, 297. The translation, based on the original unannotated Bulaq edition, is also unannotated. ’” Halm (1982). 42-54, discusses land categories listed by al-Maqrizi. Copyright © British Academy 1999 – all rights reserved 240 Gladys Frantz-Murphy liminary findings based on sixty-five agricultural leases and contracts, thirty-nine previously published (ten of which will be re-edited), and twenty-six which I am currently editing," a variety of other papyrus documents (unpublished and published as indicated in the notes), and the relevant early narrative sources from Egypt, detailed below. The agricultural leases date from 159415/77f%1024. Twelve date from ,the second/eighth century, forty from the thirdhinth, eleven from the fourthhenth century, and two from the fifth/eleventh. Eight originate from the Fayyurn and are dated to the second/eighth century. Sixteen originate from Ushmunayd Hermopolis and date from the thirdhinth to the fourthhenth centuries. One orig- inates from IkhmimPanopolis, one from Bahnasa/Oxyrhynchus, and one from Qus/Apollonopolis all dating from the thirdhinth century. The origin of the other forty-five is unknown. Narrative The earliest narrative sources from Egypt refer to fiscal policies that would have affected land-tenure, though they never address the issue directly or systemati- cally. Ahmad ibn Yusuf (d. c. 300/912) provides contemporary but undated anec- dotes relevant to land-tenure during the Tulunid period (254-92/868-905) in his Requital, a collection of anecdotal accounts of the author's contemporaries at the Tulunid court, Egyptian bureaucrats, and government officials. Ahmad and his father were major landholders in Egypt.'* Al-Balawi's (d. c. 330/941-2) Sirat Ahmad ibn Tulun is one of the oldest his- tories written by a Muslim in Egypt, and an important narrative source for the history of the reign of Ahmad ibn T~1un.Al~I- Balawi's account includes infor- mation on the affairs of the ruling Clite, bearing indirectly on land-tenure. Euthycius (d. 940), the Orthodox Patriarch of Egypt and rival of Sawirus, the Coptic Patriarch (below), confirms the role of village Clites in assessment and collection apparent in the d~uments.'~In the early Fatimid period (358-567/969-117 1) contemporary narrative sources become plentiful, but remain oblique on land-tenure. AI-Maqrizi, writing in the eighth/fourteenth cen- Previously published documents are cited in the notes by their collection and publication. Unpublished documents are cited by their collection. Contracts which I am editing as well as those being re-edited will be published in Arabic Agricultural Contracts, Tax Receipts and Administrative Documents, in the Papyri from Egypt (Corpus Papyrorum Raineri Archeducis Austriae 17; Yienna. forthcoming 1998). Parentheses indicate uncertain, or partially legible text. Square brackets indicae a lacuna. Amin and alJarim (eds) (1941), 41ff, 43 ff on Ahmad's landholdings, and see Frantz-MprphY (1978), &14. l3 'Ali (ed.) ( 1939). l4 Cheiko (ed.) (1909), 7, 41. Copyright © British Academy 1999 – all rights reserved FIRST FIVE CENTURIES OF ISLAMIC RULE 24 1 tury, includes a chapter on 'Contracts of lands in Egypt', that in fact addresses land-tenure directly, but which collapses hundreds of years of chronology into a static portrait.15 Al-Kindi (d. 350/961), an Egyptian jurist, wrote the only narrative source, Governors and Judges of Egypt, that addresses Egyptian internal administration during the period of the Qurra documents (90-96/708-714). All later Egyptian sources base their accounts on al-Kindi. Sawirus, the Coptic bishop of Ushmunayn (fl. loth century), alludes to some of the explicit incidents recorded by al-Kindi, noting retributive famines and plagues alongside miracles.I6 Some time between 5691169 and 576/1181 al-Makhzumi wrote a treatise on agrarian admini~tration'A~.l -Makhzumi, as his name implies ( a makhzuma being a daily ledger of receipts), was familiar with fiscal administration. But the trea- tise reflects earlier Fatimid administration since, as al-Makhzumi states, he drew heavily on his father's notes, and his father's notes probably reflect the admin- istrative reorganisation of 515/1121. The treatise does not make reference to known administrative changes of the Ayyubid period (564-650/1169-1252), notably the introduction of military landholding, but it does anachronistically refer to agrarian administrators as mamluks, a term specific to military land- holding.I8 The importance of al-Makhzumi's treatise lies in the fact that it is the earli- est and most complete description of sequential assessment procedures and cor- responding documentation. Only al-Makhzumi describes the nature and content of documentation prepared as part of those assessment procedures. Because of his precise specification of the contents, and even wording of the opening state- ments of specific documents, it is possible to recognise exemplars among extant documents. Al-Makhzumi is, therefore, a key to unlocking the Arabic papyri.19 The secondary literature, influenced by classical sources according to which kharaj meant tax on land held by non-Muslims, discusses land-tenure only indi- rectly as an issue of Muslim versus non-Muslim land taxation.*O From the Arab Conquest in 201641 to 159/776 By the basic laws of economics, when land is more available than labour, labour will be more valuable than land. During the first century of the Arab period there Khifaf 1, 81-2; tr., 17, 235-6. For analysis of the passage, Frank-Murphy (1978). 249-52. l6 Evetts (1907-1910). The translation is unannotated. Sawirus may have had access to some of the same sources used by al-Kindi, viz., Atiya (1991). The relevant section is edited and translated in AAE 19-43; the entire manuscript is edited by Cahen and Raghib. Is For military landholding, besides C. Cahen, 'ikfa", see Halm (1982), 8-57. l9 AAE 4, and see 1-7. *' Noth (1973), 150-62; (1984), 223-8. See KPA 9 Mfo r the jurists' rationalisations. Copyright © British Academy 1999 – all rights reserved 242 Gladys Frantz-Murphy was more land than there was labour. Published Arabic documents tell us of tax fugitives who were returned to their villages and ‘given tenure to land.’211 ,use the term fisc in this study to refer to the administration in Egypt headed by a prince, either appointed from Baghdad, or a dynast who took control of Egypt independent of the caliph. Without ‘tenants’ the land would generate no revenue. The fisc’s interest in land-tenure was, then, that there be a tenant to work the land and thereby generate revenue. Agricultural leases, because they typically refer to what we might call ,’title’, should provide important details about land-tenure, but the first official agrjcul- tural lease, i.e., a lease issued by the fisc, does not appear in Egypt until 159/776.22W hat was the status in the intervening 130 years of the five factors that can elucidate land-tenure (assessment, fiscal agents, types of taxes, rent, and liability? Greek leases dating from that intervening period were issued as private doc- uments, all between non-Arab Egyptians, and the formulary of these agricultural leases bears no resemblance to that of the later Arabic agricultural leases.23W ile the Greek leases are unilateral declarations made by the lessee; the Arabic leases are unilateral statements by the lessor, i.e., the fisc. The Greek documents are always a first-person declaration of what the lessee undertakes to do and on what term. The Arab leases are always a record of what the lessor grants and of the liability the lessee incurs. Agrarian Tan Administration Other documentary and narrative sources paint a picture of official agrarian administration that gives us an indication of why there may not, in fact, have been official agricultural leases in this period. Documents from the governorate of Qurra ibn Sharik shed light on the five key administrative issues outlined above. The Qurra documents, which include correspondence in Arabic, Greek, and Coptic from Qurra ibn Sharik, the governor, to local administrators, evidence the fisc’s interest in tax returns.24W hat we know about the five key issues from the Qurra documents is as follows. Assessment was crude. The central admin- ” E.g., R Lo&. 1333, 1343, 1344, and see the discussion of documentary evidence in Caddell (1967), 118-19. Peasant flight corresponded to years of dearth, famine, and plague, KPA 95-6. ’’ PERF 610A [=EFAU no. I]. 23 E.g., I! Vindob. G. 20796, ArsinoEFayyum, 29/12/668 [= Sijpesteijn (1981), 57-60]; CMRL no. 174 from the Arab period and no. 175 dated 721. The formulary of the Greek and Coptic leases of this intervening period, and that formulary’s relation to the subsequent Arabic, will be addressed separately in AAC. 24 The best introduction to the Arabic Qurra documents remains KPA 57-69. For an introduction to the Greek Qurra documents see Keenan (1984). Copyright © British Academy 1999 – all rights reserved FIRST FIVE CENTURIES OF ISLAMIC RULE 243 jstration allocated an assessment figure for each administrative distri~t.2T~h e intermediaries, all local non-Arabs, than subdivided that tax figure into various categories of taxes which were further subdivided by individual’s,% or house- holdsn taking into account ability to pay. According to Bell, the headmen (meizoteros) and principal men of the village elected one or more persons to draw up the local assessments. 28 Euthychius tells us that village notables did the actual as~essing.2~ Qurra correspondence makes clear that the governor was totally dependent on local officials and notables for apportioning the district’s assessment among the local population. Local officials were repeatedly asked to send the governor a copy of the local registers recording place-name, the male population listing their poll-tax and The governor had to rely upon local Copts to act as his agents for both assessing and collecting taxes. The Arabic Qurra documents refer to tax officials (‘amil, pl., ‘ummul) who apparently functioned as book- keepers, contractors (qubbal) who collected the tax in kind, and village heads (rnawuzut, from the Greek meizoter~s).V~’il lage headmen collected taxes in a Coptic papyrus dated 710 (P Lond 1572), in a Coptic ostrakon dated 721-3 or 736-8,32 and in a Coptic ostrakon dated 760 (19 Lond. IV, p. 490), as also the earliest individual Arabic receipt for kharaj (P Louvre) 16, dated 157/773. The Qurra correspondence and Euthychius also make clear that the governor was continually concerned about the honesty and equity of those local apportioners and Early Arabic documents specify two types of agricultural taxes, a tax in kind (dariba al-tu ‘am),c orresponding to the Greek embole, and a money tax O‘i.73~~)~~ corresponding to the Greek money tax (demosion) in a Greek document dated 668,35 and gold tax (demosion chmsikon) elsewhere.” Rent, per se, is rarely referred to in private Greek and Coptic documents dat- ing from the Arab period, and only one undated Coptic papyrus from Jk6w (I! 25KPAa nd Dennett (1950), 96-116, remain the most concise and informative accounts of early Umayyad fiscal administartion in Egypt. See also I! Lo&. (ed. Bell), xvii-xli, 81-87, 166-77; Bell (1928); Grohmann (1932b). 2hlb?n d. 1552; Rkmondon (1965), 413,426. ” Gascou (1983), 102. According to KPA 94, tax registers do not indicate how specific taxes were assessed. k? Lund., p. 174. 2’9” Euthychius, 41. E.g., F! Lo&. 1338, 1339, 1343, 1345, 1356; discussion in KPA 95. ’’ For meizoteros see KPA 56, and Grohmann (1957), 15-18; KPA 66 for contractors; Bell (1908), for the correspondence of other Arabic to Greek terminology, and Grohmann (1932a), 275-84. ’3’2 Gascou (1979), 77-86, no. 1. E.g.,F ! Lond. 1345, 1349, 1356 F! Ross. Georg. 15 discussed by Bell (1927). 269-71; KPA 64-9. 34 Both in a bilingual document, APEL 160 dated sufar 91/9 December 709-7 January 710. ” Sijpesteijn (1981), 57-61. ” f? Ross. Georg. nos.18, 20. Copyright © British Academy 1999 – all rights reserved 244 Gladys Frantz-Murphy Land. 1586) seems to indicate a village’s payment of rent (pakron) to head- quarters (‘northward’) for an instalment (katagraphe). The Qurra and other Arabic documents from this period do not mention rent. Taxes were assessed on a district as a whole, with the village heads being responsible for apportioning that tax quota among the peasant farmers. Individual landholdings were not individually assessed by the state. This would explain why there are no agricultural leases issued by the fisc from this period. On the basis of the documentary evidence, all communication between the Arab admin- istration and the taxpayer in this period was through the intermediary of pagarch, duke or headman, all of whom were non-Arab, local officials. As the individual landholders were not directly assessed by the state, they were not directly liable to the state. Liability was, rather, collective, as collective tax bills indicate.37 This, together with the crude assessment methods, resulted in what can best be described as communal tax evasion. Collection Problems and Solutions Taxes were assessed in the autumn on the basis of the level of the Nile flood. A district’s taxes for the coming Spring harvest were based on how much tax had been levied in a previous year with the same flood level. This method of assessment did not take into account a number of important variables. Floods of the same level could leave differing amounts and configurations of cultivable land behind. Nor did this flood-level method of assessing take into account which crops were being cultivated, nor whether all the cultivable land was actually being cultivated. Additionally, was there enough labour for sowing and har- vesting to maximise production? And what about pests and pestilence? The state was fairly successful in collecting taxes in kind, which were col- lected on the threshing floor or at harvest, but money taxes were frequently in arrears and often not paid.38T he local Coptic officials, who were supposed to be acting as agents of the state, could allege that crops had failed, or the flood had been insufficient, or had washed away land, or that land went uncultivated because farmers had fled, etc. Sawirus relates that during the reign of Caliph ‘Abd al-Malik (65-86/685-705) state secretaries, first men of the towns, and vil- lage heads were imprisoned until their community’s kharaj was paid.39 According to al-Kindi, the fisc acted to address two of these problems evi- dent in the Qurra and other early documents- t he reliability of local agents and the shortage of labour. First, starting in 99/717, Coptic village officials-those individuals who apportioned the district’s tax quota and were also local tax 37 APEL 160 cited n. 34. 38 KPA 95. 19 PO 5, 134, where a transliteration of the Greek rnerzoteros, mawazit, is read as Arabic wonth, ‘inheritances’, whch two terms are identical in unpointed Arabic. Copyright © British Academy 1999 – all rights reserved FIRST FIVE CENTURIES OF ISLAMIC RULE 245 collectors -w ere replaced by Muslims!O The latest documentary attestation of a Christian provincial governor is in fact in 716-17.41 Lower-level Christian offi- cials continued to be documented well beyond the sixth/twelfth century. Second, in 1091727-8 the state began to relocate Arabs from Syria to the eastern Delta in Egypt!’ One could refer to this as forced tenure. The state forced tenure upon farmers, so that there would be crops to tax, while the farmers received subsis- tence and any The success of these reforms -b ringing in Arab admin- istrators and Arab sharecroppers- is highly questionable. Al-Kindi tells us that Copts in Upper Egypt waged wars against tax officials ( ‘ummul), in 119/737 and in 1211739, he reports that in 127/745 relocated Arabs also revolted, refusing to pay tax.44 Copts revolted again in 150/767, expelling tax officials (‘ummul). To recap briefly what we know about the agricultural tax system prior to the appearance of the first official leases or tax bills: assessment was crude, rent is not mentioned; tax was levied and collected in kind (dan’ba) and in money (jizya); local non-Arab residents acted as collectors, apportioners, and guaran- tors of a district’s tax quota; and there was communal, rather than individual, liability to the fisc for taxes. Agricultural Contracts 159-79/77&95: The Fisc Gains Control In 159-61177C.8 the first agricultural contract written in Arabic appears (PERF 610A/B (=EFAU no. I)), that is, sixteen years into the ‘Abbasid period. While the first six official agricultural contracts45a re fragmentary, several key issues are clear. First, these contracts were issued by an official of the fisc. Therefore, the means of assessment had changed-no longer did the Arab administration rely on local non-Arabs. Second, these contracts were issued to an individual, which indicates that liability had changed radically. The individual, not the com- munity, was liable. Third, the individual was directly liable for a specific amount, or rate of tax, recorded in the fisc’s records. The Arab administration had ended its dependence on local registers over which the administration did not have con- trol, and to which it did not even have ready access at the time of the Qurra documents. Fourth, the fisc recorded a specified amount of land for which the ‘’ Nassar (1959). 90, correcting the edition by Guest, 69 where the Greek meizoteroi transliterated into Arabic was read by the editor as mawarifh, ‘inheritances.’ Meizoteroi also acted as judicial offi- cials, Rouillard (1928), 55, 156. 4’ Gascou and Worp (1982), 90. 42 Nassar (1959), 109 sub anno. 43 Abbott (1965). 21-35, citing the same account recorded in al-Kindi and al-Maqrizi, writes about the establishment of this colony of Qaysites as having been, ‘a remarkably successful agricultural community centred in Bilbays and the surrounding districts’ (p. 29). Sawirus (PO 5, 101), has a reference to these Arabs, but he is unaware of their origins. 4s PERF 610 A and B [=EFAU nos. 1 and 21; PERF 612 [=EFAU no. 31; PERF 621 [=AAC no. 5; Grohmann (1932). pp. 50 and 851; PERF 625 [=EFAU no. 41, APUMP No.7. Copyright © British Academy 1999 – all rights reserved 246 Gladys Frantz-Mulphy individual was liable, i.e., to which he had tenure. Finally, this period saw two tax revolts by Arabs who had been settled in the eastern Delta. The contracts begin by stating the writer’s agency and evoking the full author- ity of the state: ‘This writing is from Sa‘id ibn ‘Ubayd the tax official (‘amil) of the prince Muhammad ibn Sulayman, may God grant him long life, over what the faithful sow in the district of Ihnas and [.’ (PERF 610A, 159-161/776478 Fayyum (=EFAU no. 1)). The contract was issued to an individual who was directly liable to a fiscal agent of the governor, i.e. the prince. Or again: ‘. . .] the province of its prince and its tax in kind (dariba) as the tax in kind (dariba) of all the people of has. And if you fulfill what is against you of it no one has a way against you.’& (PERF 610A, 159-161/776-8, Fayyum (=EFAU no. 1)). This document includes a warranty that the state will not dispossessdhe landlord as long as he pays his taxes. The following more complete document specifies the amount of tax and land for which the individual is liable. This writing is from Muhammad ibn ‘Ali [tax official, ‘ami4 of the Prince Ishaq ibn Sulayman, may God cause him to prosper, over the tax of the district of Fayyum and its dependencies and its gardens, for Wadih the client of the Commander of the Faithful. Verily I rent to you the land which was in the hands of [ ] of the land of ( ), and that is fifty faddans of clean land for fifty dinars, weighed, standard of the treasury. (PERF 625, 1774794-5 Fayyum (=EFAU no. 4)). This contract represents a solution to the problem of communal tax evasion. It is for a large amount of land and money. The lessee has an Arabic name but no patronymic; instead he is the ‘client’ of the caliph, indicating that he is a con- vert. Someone important enough to be ‘client’ of the caliph was unlikely to him- self work or administer fifty faddam. More than likely such a personage would either have an estate agent to manage the land for him, or sublet the land to individuals who would actually work it. While this document is fragmentary and the liability clause is lost, according to the liability clause in PERF 610A abpve, the contractor was liable. And while the terminology, ‘I rent to you’, suggests a lease, this document represents a contract. As a contractor, or estate holder, he becomes liable for tax. Implicit in this contract is that if the contractor sublets any of this land, he remains liable for its taxes. and while the terminology, I rent to you’, is for a contract of lease, this document represents more than a simple lease. By interposing a client of the caliph between the individual taxpayer and the state, the state sought to insure tax payment. The conditional clause is also attested in offcial correspondence dated 101/719, see Diem (1983); see p. 247, for a discussion of its sense as ‘claim.’ Also reminiscent of earlier warranty clauses in sales contracts, G. Frank-Murphy (1985). 104-8. Copyright © British Academy 1999 – all rights reserved