144 
[No. 2, 
E. C. Ross— Annals of‘Oman—Boole V. 
“ subjects, whilst neglecting to protect them and prevent oppression. For 
“ it has been rightly handed down as an article of the religion of the 
“ Musalmans that the “ Jeziah” 34 or the “ Sadakat” cannot be lawfully 
“ levied except by rulers who prevent the unjust and oppressive levy of 
“ exactions. According to the religion of the Musulmans, their means of 
11 subsistence cannot be taxed in a land where they are not afforded 
“ protection and security.” 35 
Likewise Mohammed-bin Malibub said that our Imam cannot lawfully 
levy taxes, nor receive the free offerings from a people whom he fails to 
protect from oppression. If he does so, he acts unjustly towards them, and 
there is no difference between him and the oppressors who plunder the people. 
The Imam must not take aught from such people, and must refrain from 
appointing governors over them without protecting them. The religion of 
the Musalmans also forbids the levy of both Jcharaj 36 and zekat from one 
and the same class of the subjects. Serving Almighty God, we repudiate 
Mohammed-bin Ismaffl on account of his oppression of his subjects in 
forcing sales of the zekat due on the produce of the date plantations, in 
accordance with the arbitrary estimates of his agents, and in forcibly insisting 
on it being levied at that valuation to the injury of the people. For the 
forced purchase of the zekat on grain and dates, either in advance or after 
receipt, is not allowed by the religion of el-Islam. Such is prohibited by 
the book and the law and by accord of the peoples. Forced sales also are 
forbidden except in cases of storing up against times of famine or refusal to 
satisfy just claims. There is no difference of opinion in this matter. So we 
renounce and hold ourselves free from the guilt of Mohammed-bin Ismaffl 
and his son Barakat. 
Book V. 
Account of the later JPrinces of the el-Nebaheneh , and others , up to the 
accession of the Imam Ndsir-bin Murshid. A.D. 1560 to A.D. 1624. 
It is related that when Sultan-bin Mohsin died, (which event occurred 
on Monday, eleven days before the end of Rabi‘ ul-Akhir, A. H. 973, [A. D. 
1565]) he left three sons, Tahyas-bin Sultan, Sultan-bin Sultan, and 
Modliaffar-bin Sultan. The last named was foremost of them in the 
Government until he died, on a Saturday in the month of el-Moharram, in 
the year 996 A. H. [A. D. 1588.]. He left a young son, named Suleiman, 
who, on account of his youth, was incapable of assuming the reins of 
Government. His uncle Fellah-bin Mohsin, who was Malik of Makmat, 1 
on hearing of the death of Modhaffar, came to Bahia, and assumed the 
Government in his brother’s place. He continued to govern for seven 
years when he died. Suleiman-bin Modhaffar succeeded him when only 
twelve years of age, and ruled supreme in ‘Oman and all its districts, levying 
