242 On the Laws and Law-books of the Armenians. [No. 111. 



found some pretenders and upstarts, who created disturbances by dis- 

 puting the right of succession. The collision of Atshot with his bro- 

 ther Johannes, is a remarkable instance of this dispute.* But, during 

 the reign of the Arsacidae, the whole of the royal descendants, with the 

 exception of Sanatruk, adhered to this law of succession. 



Some other items of the Laws of the Bagratidce. 



Taxes are alluded to in the second chapter of the code of Mechithar 

 Ghosh, who treats of the royal courts of judicature, and of those 

 subordinate thereto : " Kings and princes," says this legislator, 

 " ought justly to impose taxes on lands and nations, and not to exact 

 more than what is tolerated or allowed by immemorial usages. They will 

 have to render an account of their stewardship to the great God. They 

 were appointed for the preservation and welfare of the country, but 

 not to entail ruin and misery upon the people placed under their 

 government. The imposition of taxes ought to be in the following 

 manner : one-fifth of the produce of cultivated lands is to be given to 

 the state. Lands, gardens, and orchards, purchased by the people, are 

 not to be subjected to this tribute. Watermills and houses are in like 

 manner to enjoy this exemption. The inhabitants are to be taxed for 

 the trade in which they are respectively engaged, and the commodities 

 which they offer for sale. Christians are considered exempt from a 

 poll tax, which is only to be imposed upon unbelievers. Irrigated 

 lands are subjected to a tribute of one- fifth of their produce, and 

 affranchised or quit lands are subject to the payment of tithes. Be- 

 cause the right of kings and princes extends only to earth, but not to 

 water, affranchised lands, orchards, and gardens, are also exempt from 

 taxation. In like manner, of the seven days in the week, one is to be 

 devoted to the royal service. To demand from labourers more than this, 

 is a great injustice. No specific tax is to be imposed upon oxen, 

 besides that of one-fifth alluded to above. A pound of butter is only 

 to be levied upon each cow. Pasture-grounds are exempt from the tax 

 which is imposed upon cattle that graze therein. The sheep are to be 

 tithed in their lambkins, which can be exchanged with the sheep ad 

 libitum. Horses, mules, and asses, are not to be taxed, because by the 



* Vide my History of Armenia, vol. n. p. 109. 



