Theory and Practice of Muslim State in India c8.s2.t1.4

c8.s2.t1.4

As mentioned in the beginning, Jiziyah in India was meant to be applied to the Hindus only. it was imposed on the Hindus from the beginning of the Muslim rule. Their numbers were so large that the income from Jiziyah was substantial. But beyond this no further information is available about the rates applied to various sections of the people and the amount of revenue collected. Shams Siraj Afif tells us that the rates during the reign of Firoz Shah Tughlaq were forty, twenty, and ten *tankahs* from the rich, middle and poor persons respectively.⁸⁷ Under Aurangzeb, the assessees were roughly divided into three classes according as their property was estimated at not more than 200 dirhams ("the poor") between 200 and ten thousand dirhams ("the middle class") and above ten thousand ("the rich").⁸⁸ Shroffs, jewellers, money-changers, clothiers, land-owners, merchants, and physicians were placed in the high class. Tailors, dyers, cobblers, shoemakers and artisans in a hundred other crafts were counted as poor. Other sections and vocational groups formed the middle class. Women, children below fourteen, and slaves were exempted. Blind men, cripples and lunatics paid only when they were wealthy. But what was the total amount collected is not known.