TEHERAN. 
237 
supply a stated sum, but it permits him likewise to add, as his own 
profit, whatever he can further exact. Most of these offices are bought 
and sold. By the amount therefore of the purchase is regulated the 
rate of oppression. The scale descends; every minor agent is ex¬ 
pected to accomplish an appointed task; but is left to choose his own 
means, and to have no other controul but his own conscience. This 
is the practice, whatever may be the theory of the administration of the 
revenue. 
The Sader is an arbitrary tax, and is the most grievous to the 
Rayat. It admits every species of extortion, and renders the situation 
of the peasant extremely precarious. This impost is levied on parti* 
cular occasions, such as the passage of any great man through the 
country, the local expences of a district, or on other opportunities 
which are continually recurring; so that the Rayat is never certain of 
a respite. It is assessed in the same manner upon the number of oxen 
which he may keep. Thus, if sheep are wanted, he who keeps one 
ox is obliged to give a sheep, and so on with every other demand 
which may be made. 
The Peish-Kesh. This is called indeed a voluntary gift, but it must 
be offered every year at the festival of the Norooz ; and like the regular 
taxes, is required in the same proportion, according to the means of the 
people. 
By these taxations the condition of the cultivators is rendered 
more particularly wretched. On the contrary, the merchants are less 
oppressed than any class in Persia. The shop-keeper indeed (dulti- 
andar) pays tribute; but the proper merchant, (sodager) a distinct 
order, pays nothing at all to the state, except the duties of the customs, 
which are comparatively very small, being about one-tenth on the 
imports; and as they are not affected by any other imposition, they 
are the most wealthy part of the community. 
Landed property in Persia is hereditary, and is known by the name 
of waky. But on the delinquency of its proprietor, it may be seized 
by the King, and is then called ZajptS Shah. It remains annexed to 
