In Khiva these are of two kinds:--
(a) Salgit, corresponding with our land-tax. For every piece of ground capable of cultivation, measuring ten Tanab (a Tanab contains sixty square ells), the Khan receives a tax of eighteen Tenghe (about ten shillings.) From this the following are exempt: the warriors (Nöker or Atli), the Ulemas, and Khodja (descendants from the Prophet).
(b) Zekiat (customs), in accordance with which imported wares pay 2-1/2 per cent, on their value, whereas for oxen, camels, and horses [Footnote 113] a Tenghe per head, and for sheep half a Tenghe per head, were payable yearly.
[Footnote 113: Only those, however, are obliged to pay who have more than ten, which constitute a herd.]
The collection of the Salgit is left to the Kushbeghi and Mehter, who make circuits for the purpose every year through the principal districts, and hold the Yasholu [Footnote 114] responsible for the collection in the particular departments.
[Footnote 114: 'The great of age,' as the grey-beards are denominated in Khiva.]
The collection of the Zekiat is controlled by a favourite Mehrem of the Khan, who visits, attended by a secretary, the tribes of nomads; and, as it is impossible to count the cattle, he every year taxes each tribe at a rate fixed after negotiation with his Yasholu. Of course, in this operation, the principal profit finds its way into the sack of the Mehter; and the Khan last year was made to believe that the Karakalpak had only 6,000 oxen, and the Yomuts and Tchaudors only 3,000 sheep taxed last year, which was, as I heard, only a third of the truth.
Justice.
This is administered in the mosques, and the private dwellings of the Kazis and Muftis, on whom the jurisdiction devolves. But every individual may prefer his complaint before the governor of the city or the province, who then makes his decision after Urf (i. e., as it seems to him right). Each governor, and even the Khan himself, must every day hold a public audience of at least four hours' duration, a duty the neglect of which illness can alone excuse; and, as no one can be excluded, the ruler is often forced to listen to and settle even the pettiest family differences amongst his subjects. I have been told that the Khan finds it fine sport to witness the quarrels of married couples, [{339}] maddened with anger which he himself takes care to foment. The father of the country is obliged to hold his sides for laughter to see, sometimes, man and wife thrashing each other around the hall, and finally falling wrestling in the dust.