where the government collected the tax from the community as a whole.
On the other hand, for that very reason, communities in Palestine often
fell into debt to moneylenders and needed “charity” themselves.
43
The
tax authorities collected the money with fierce regularity and hounded
evaders, while rapacious collectors might try to extort more than the
canonical due. It is true that there were occasional alleviations for the poor,
and it seems that in the countryside rates were lower. There were also
towns and villages outside the main cities where, for some unstated rea-
son, one could avoid having to pay altogether.
44
In general, however, the poll tax was the only discriminatory obligation
imposed on the non-Muslims that was rigorously and regularly enforced,
even when most other disabilities, especially in the Fatimid-Ayyubid period
in Egypt, were not. Moreover, Jews (as well as Christians) knew that pay-
ment of the tax was the key to the protective guarantees of the dhimma
system. So it was stated—echoing an opinion in Islamic law—in a tenth-
century anecdote about Jewish life in Baghdad: “the poll tax is in defense
of a person’s life, and by force of it the Jew observes his religion, his
Sabbath, festivals, and Day of Atonement, and all else he chooses to do in
his religion, and no one disturbs him.” This statement is also echoed in a
Geniza letter from the first half of the fourteenth century.
45
What follows
from this, of course, is that the poor lived in apprehension and fear of the
consequences when they could not afford to pay or when individuals or the
community were slow to take up the slack. In general, however, subsidies
for the poll tax of the poor were high on the community’s philanthropic
agenda and constituted a recurring element in private charity for the poor.
138 CHAPTER 4
43
Gil, Palestine, 144–54. A letter reports about a joint Karaite-Rabbanite collection of just
over 133 dinars made in the capital of Egypt (and more was on the way from other parts)
for the Jewish community of Jerusalem, which was hard-pressed by Muslim moneylenders.
*TS 13 J 8.14, Med. Soc., 2:472, App. C 4 (first half of the eleventh century). Cf. also Med.
Soc., 1:257. On the method of collection see also Alshech, “Islamic Law, Practice, and Legal
Doctrine,” 10.
44
Med. Soc., 2:387–89. An example of a small village where the poll tax was not collected:
TS 18 J 3.1, line 27 to verso line 1, cf. Med. Soc., 2:386 and 611n24 (man yaskun fiha la
yazin jaliya). In a petition to an Ayyubid Sultan (found in the Geniza), a needy Jew asks to
be transferred to a lower poll-tax rate. TS Box H 15.62, ed. Khan, Arabic Legal and
Administrative Documents, 369.
45
Tenth-century anecdote: Cohen, Under Crescent and Cross, 71; fourteenth-century letter:
ENA NS 21.12, lines 1–4, trans. Goitein, Tarbiz 54 (1984–85), 89–90. Goitein notes that the
same letter quotes Isaiah (60:17), ve-nogsayikh sedaqa, which is understood as “those who
oppress you [by taxing you] treat you charitably [by not harming you].” Opinion found in
Islamic law: “God ordained to impose one dinar on every adult and did not draw a distinc-
tion [between people]. Since the jizya is paid so the payer’s life is spared (li-haqn al-dam—
the same language used in the tenth-century Jewish anecdote), and in return for living in Dar
a-Islam, the rich and poor are equal with regard to sparing life and the interest to live [in Dar
al-Islam].” Quoted in Alshech, “Islamic Law, Practice, and Legal Doctrine,” 24n75.