アッバース朝初期の地方行政と徴税制度

ズクニーン修道院年代記を中心として

抄録

The second ^cAbbasid Caliph al-Mansur (754-775) constructed a system of provincial government toward the end of his reign. This article examines the reformation and reinforcement of the provincial administration during this period, focusing on the characteristics and changes of the taxation system in the province of al-Jazira. There are abundant materials in a Syriac narrative called the Chronicle of Zuqnin Monastery which provided the author with a wealth of information. This valuable source traced how the Caliph and the governor Musa b. Mus^cab exerted control over the inhabitants and collected revenues.
The Caliph and Musa appointed various officials and tax collectors to administer the province. The registrars of ta^cdil were responsible for taking a census of the population. The investigators of sawfi surveyed and developed state-owned land. Officials were designated to put stigma and identification tag on the inhabitants; to collect ^cushr, or customs and tax for merchandise and commerce; to pursue the fugitives, or those who left their domicile. Men were also appointed to collect sadaqat al-mal from the Arabs and jizya from non-Muslims. All of these officials were appointed and sent to the districts of al-Jazira to establish complete and direct control over the population and their property and to establish a taxation system levying taxes on all inhabitants without exception.
The policies were conceived by the Caliph and retained by Musa. As the process of control was reinforced, some changes occurred on its ends and means. The aim of the Caliph had been to establish a system of provincial government over his kingdom to provide ample tax revenues to the central government. Musa and his officials, on the other hand, were devoted to collecting taxes and imposing charges wherever possible, by any means fair or foul. They were primarily concerned with winning the favor with their authorities and looked after making their own profit. On the end, their activities caused a great deal of damage and confusion in al-Jazira, showing the limitations of ^cAbbasid government's administrative reforms.