1. For administration in traditional and transitional societies see Riggs, Fred W. Administration in Developing Countries: The Theory of Prismatic Society Houghton Mifflin Company, 1964)Google Scholar; see also his “Bureaucrats and Political Development: A Paradoxical View,” in Bureaucracy and Political Development, ed. by La Palombara, Joseph (Princeton: Princeton University Press, 1963), pp. 120-168.CrossRefGoogle Scholar For a theoretical analysis of the relationship between bureaucracy and political development see Fritz Morstein Marx, “The Higher Civil Service as an Action Group in Western Political Development,” in ibid., pp. 62-95. To some, the concept of bureaucracy is necessarily a legal-rational one. In this paper it is utilized as an operational concept. It is the set of positions organized to make legal/rational, traditional, or charismatic dominations possible.

2. For a discussion of the prerequisites of a modern bureaucracy see Stinchcombe, Arthur L. “Bureaucratic and Craft Administration of Production: A Comparative Study,” Administrative Science Quarterly, Vol. IV (1959), pp. 168-187Google Scholar; Eisenstadt, S. N. Essays on Comparative Institutions (New York: John Wiley and Sons, 1965), pp. 177-215Google Scholar; Udy, Stanley H. Jr. “‘Bureaucracy’ and ‘Rationality’ in Weber's Organization Theory,” American Sociological Review, Vol. XXIV, No. 6 (1959), pp. 791-795.CrossRefGoogle Scholar

3. In much of Europe and definitely in England, many of the new bureaucrats were recruited from the ranks of the clergy and thus the term “clerk” for the bureaucrat. Childless, the clergy provided the state with manpower with little interest in appropriation of their offices. Consequently, they were instrumental in establishing a modern centralized state, which at the same time through their participation, the state received legitimacy from the religious sector. See Tout, T. F. The English Civil Service in the Fourteenth Century (Manchester: Manchester University Press, 1916), Vol. III, pp. 194-195.Google Scholar In Iran, while the monarchy was maintained as a conservative integrative institution during the transitional period giving support and legitimacy to the new institutions, religion remained either outside of politics or hostile to the new organizational arrangements. Depending only on the secular aspect of the tradition, the new institutions had problems of legitimacy and thus of stability. On the question of the importance of conservative, yet adaptable, integrative institutions in the context of political stability see Lipset, Seymour Martin Political Man: The Social Bases of Politics (Garden City, N.Y.: Doubleday and Company, 1963), pp. 64-86.Google Scholar

4. The ideal-typical model of the primitive “Weberian” bureaucracy has been arrived at here by way of contrast with Weber's definition of an ideal-typical rational bureaucracy. See Weber, Max From Max Weber: Essays in Sociology, ed. and trans, by Gerth, H. H. and Wright Mills, C. (New York: Oxford University Press, 1958), pp. 196-244Google Scholar; and idem, The Theory of Social and Economic Organization, ed. by Parsons, Talcott trans, by Henderson, A. M. and Parsons, Talcott (New York: Free Press, 1946), pp. 329-340.Google Scholar The construction of the model of a primitive bureaucracy also depends on Parsons’ “pattern variables,” which again are influenced by Weber. “Pattern variables,” Parsons holds, are five dichotomies, “one side of which must be chosen by an actor before the meaning of a situation is determinant for him, and thus before he can act with respect to that situation.” Parsons suggests five pattern variables: (1) affectivity-affective neutrality, (2) ascription-achievement, (3) universalism-particularism, (4) collectivity-orientation-self-orientation, and (5) specificity-diffuseness. See Parsons, Talcott and Shils, Edward A. eds., Toward a General Theory of Action (Cambridge, Mass.: Harvard University Press, 1959), pp. 77-84.Google Scholar

5. Weber, Max Economy and Society: An Outline of Interpretive Sociology, ed. by Roth, Guenther and Wittich, Claus trans, by Fischoff, Ephraim et al. (New York: Bedminster Press, 1968), Vol. III, p. 1006.Google Scholar

6. Ibid., pp. 1029-1030.

7. Ibid., p. 1041.

8. Ibid., p. 1006.

9. Aristotle, Ethica Nicomachea, Book I, Chapter 3, trans, by W. D. Ross in McKeon, Richard ed., The Basic Works of Aristotle (New York: Random House, 1941), p. 936.Google Scholar

10. Muhammad Hasan Khan Sani^˓ al-Dawlah (the later I^˓timad al-Saltanah) Tarikh-i Muntazam-i Nasiri (3 vols.; Tehran: Government Press, 1877-1882), Vol. III (supplementary), pp. 5-52Google Scholar (hereafter referred to as MN).

11. Appendix I in Memorandum by Lt. Col. Picot in Memorandum by Sir M. Durand on the Situation in Persia prepared for the use of the Foreign Office, December 1895, Confidential (6704), F.O. 60/581, folios 21-22 (hereafter referred to as Picot). There is a Persian study of the government institutions but it presents a highly idealized version of the government organization. See Mirza Ja^˓far Khan Mushir al-Dawlah, Tarzi Hukumat-i Iran, Persian Foreign Office Archives (PFOA), MS, No. 974.

12. Mirza ^˓Ali Khan Amin al-Dawlah, Khatirat-i Siyasii Amin al-Dawlah, ed. by Farman-Farmian, Hafez (Tehran: Persian Book Company, 1962), p. 59.Google Scholar

13. Picot, p. 23.

14. Ibid., p. 24.

15. Stacks, Edward Six Months in Persia, (2 vols.; London: Sampson Low, Marston, Searle, and Rivington), 1882, Vol. I, pp. 247-282.Google Scholar

16. ^˓Abbas Mirza Mulk Ara, Sharh-i Hal-i ^˓Abbas Mirza Mulk Ara, ed. by Nava'i, Ahmad (Tehran: Shirkat-i Chap, 1946), p. 24.Google Scholar

17. Mushir al-Dawlah, Tarz-i Hukumat-i Iran, no folio no.

18. Nasir al-Din Shah's Rescript to Amin Lashkar, Savadi Layihah-i Vizarat-i Fava id-i ^˓Ammah, 1299-1300/1882-1883, Persian Foreign Office Archives (hereafter referred to as PFOA), M5116, no folio number.

19. Khan Amin Lashkar, Mirza Qahriman Ruz-Namah-i Tavaqquf-i Tabriz (4 vols.; Tehran: Tehran University)Google Scholar, Microfilm No. 2929, Vol. 1, folio 319.

20. For the internal structure of the Ministry of Foreign Affairs, see MN, Vol. III, “Supplement,” pp. 25-33, and Muhammad Hasan Khan Sani^˓ al-Dawlah, Mir'rat al-Buldan-i Nasiri (4 vols.; Tehran: Government Press, 1877-1882)Google Scholar, Vol. II, “Supplement,” pp. 20-26 (hereafter referred to as MB).

21. See I^˓timad al-Saltanah's account of Mu^˓in al-Mulk, the Persian ambassador to Istanbul with the Shah in al-Ma^˓i, Kurrasah-i al-Ma^˓i (4 vols.; Tehran: Majlis Library), MS, No. 1516, Vol. II, folio 732.Google Scholar

22. MB, Vol. II (“Supplement”), pp. 6-7.

23. Nasir al-Din Shah's rescript to Kamran Mirza, 1882-1883, PFOA, MS, No. 116, no folio number. Kamran Mirza wrote in a statement on the Shah's rescript that he would comply with the Shah's instructions.

24. Picot, folio 26.

25. Ibid.

26. Ibid.

27. Ibid., p. 27.

28. Nasir al-Din Shah's Rescript, PFOA, MS, No. 116, no folio numbers, 1882-1883.

29. MN, Vol. III, p. 363.

30. “Isphahan,” Farhang, Vol. 10, No. 420, January 13, 1887, pp. 277-278.Google Scholar

31. MN, Vol. III, p. 356.

32. MB, Vol. IV (“Supplement”), p. 24.

33. Anonymous, Kitab-Chah-i Tuman-Bandi-i Afvaj (Tehran: The National Library, n.d.), MS, No. 589Google Scholar, no folio number.

34. The list of the battalions which had marched in front of the Shah's portrait in Isphahan are all officially listed as consisting of 800 men. The cavalry, however, was supposed to consist of 100-men groups. See “Akhbar-i Dakhilah-i Rasmiyah,” Farhang, May 6, 1880, Vol. II, No. 45, p. 2.Google Scholar

35. Anonymous, Juzvah dar Nazm-i Afvaj (Tehran: The National Library, n.d.), MS, No. 338, folios 3-4.Google Scholar

36. Mirza Husain's letter to the Shah, dated 1875-76 in Safa'i, Ibrahim ed., Barg-ha-i Tarikh (Tehran: Sharq, 1971), p. 35.Google Scholar

37. Al-Ma^˓i, Kurrasah-i al-Ma^˓i, Vol. IV, folios 2735-2837. The article, which is not titled, is a Persian translation of Colonel Baker's report. It is not clear for whom the report was originally written.

38. For the view that regards the Qajar political authority as an outgrowth of social fragmentation and in spite of its weak structure of power, see Abrahamian, Ervand “Oriental Despotism: The Case of Qajar Iran,” International Journal of Middle East Studies, Vol. V, No. 1 (January 1974), pp. 3-31.CrossRefGoogle Scholar

39. Lorimer, J. G. Gazetteer of the Persian Gulf, Oman, and Central Arabia (4 vols.; Calcutta: Superintendent, Government Printing, 1915), Vol. II, part 1, p. 149.Google Scholar

40. The report bears no title or signature. Its content indicates that it was composed in 1888-1889 (PFOA, MS, No. 6285, folios 33, 37-49).

41. MN, Vol. III, pp. 364-365.

42. Sultan Mas^˓ud Mirza Qajar (Zill al-Sultan), Sarguzasht'i Mas^˓udi, lithograph (no place of publication: no publisher, 1907), pp. 296-297. When Jahan-Shah Khan Afshar rebelled in 1886-1887 the government had no trouble mobilizing a strong enough force to put down the tribal uprising. See Namah-ha-i Nasir al-Din shah bi Na'ib al-Saltanah (Tehran: National Library, n.d.), No. 1316, folios 110 and 112.Google Scholar

43. “Khulasah-i Baqiyah-i Ahkami ki bi Jinab-i Vakil al-Mulk bi Tarikh-i Mah-i Safar bar Hasb-i Amr Qadar Quirat-i Humayuni Sadir Mishavad,” June 15-July 15, 1863, PFOA, MS, No. 42, folio 96. The Shah has certified the summary of the decrees that are in Dabir al-Mulk's handwriting.

44. Anonymous, Kitabchah-i Tuman-Bandi Afvaj, no folio number.

45. General Fran[cl?]in's Report on Persian Army, 1877, Enclosure in W. T. Thomson to Derby F.O. 60/379, No. 197, December 17, 1877.

46. “Surat-i Faqarati ki dar Bab-i Ma^˓ayib-i Giriftan-i Sarbaz-i Haliyah Nivashtah Shudah Bud va dar Dar al-Shura Khandah Shud,” PFOA, MS, No. 71, folio 71, 1866-1867. Some villages did not provide any soldiers. In stead they paid an extra military tax to cover the soldiers that they would have otherwise had to provide. See Zill al-Sultan to Amin al-Sultan, telegram, July 10, 1890, in Majmu ^˓ah-i Tiligraphat (Tehran: Majlis Library, n.d.), MS, No. 3365, folio 40.Google Scholar

47. Ibid.

48. ^˓Abd Allah Mustawfi, sharh-i Zindigani-i Man, ya Tarikh-i Idari va Ijtima^˓i-i Iran dar Dawrah-i Qajariyah (3 vols.; Tehran: Tehran Musavvar Press, 1943), Vol. I, p. 69.Google Scholar

49. Mirza Husain Khan to Nasir al-Din Shah. The letter is in the possession of Farhad Mu^˓tamid. Although not dated, the content indicates that it was written when Mirza Husain assumed the Ministry of War in 1874. The Shah's comments are written on Mirza Husain Khan's letter.

50. Returns of Revenue and Expenditure prepared by Arthur Herbert, Encl., in Nicolson to Rosebery, F.O. 60/479, No. 47, April 7, 1886. An account book of a battalion also supports the figure given by Herbert. The six-month maintenance of the Mahallati battalion came to just over 5,300 tumans in 1892-1893. See Daftari Jam^˓ va Kharj (Tehran: Majlis Library, 1891-92), MS, No. 3210, folio 133.Google Scholar One pound was about three tumans in 1886 (see Herbert's report). This would indicate that the army consisted of 60,000 men as it was proposed before.

51. Mirza Husain Khan to Nasir al-Din Shah, probably written 1874-78 (PFOA, MS, No. 6238, no folio number).

52. Asif al-Dawlah to Mirza Yusuf, September 27, 1884, File No. 13, Khurasan, PFOA, MS, No. 111, no folio number.

53. Amin Laskar, Tavaqquf-i Tabriz, Vol. IV, folio 268.

54. See for example the incident of Gulpaigan Battalion rioting in Shiraz over nonpayment of their salaries. Amin al-Sultan to Mu^˓tamid al-Dawlah, telegram, July 14, 1890, Tehran in Majmu^˓ah-i Tiligraphat, folios 141-142. Amin al-Mulk to Mu^˓tamid al-Sultan Nasr Allah Khan Sartip (battalion head of the riotous troops), Telegram, July 14, 1890, Tehran, in Majmu^˓ahi Tiligraphat, folios 143-144.

55. Lorimer, J. G. Gazetteer of the Persian Gulf, Oman, and Central Arabia (4 vols.; Calcutta: Superintenent Government Printing, 1915), Vol. I, part 3, p. 2058.Google Scholar

56. Mirza Husain Khan to Nasir al-Din Shah, probably September 1880, Qazvin. The letter is in Farhad Mu^˓tamid's collection in Tehran.

57. The word “salt” in the evocation indicates the minister’s sense of gratitude for favors already shown to him by the Shah. Lack of gratitude is thought to cause God's anger. Finally, the evocation is interesting in the context of the household in which the members are fed and protected by the master.

58. Firuz Mirza Nusrat al-Dawlah to Nasir al-Din Shah, July 27, 1870, PFOA, MS, No. 6139, no folio number.

59. Anonymous to Nasir al-Din Shah, July 21, 1866, PFOA, MS, No. 1, Section 24, folio 154. The author of the letter, who must have been a high official, suggests to the Shah that to reform the army he should leave more authority in the hands of amir tumans, field marshals, and make them responsible to a War Council, Majlis-i Vizarat-i Jang.

60. MN, Vol. III, p. 381.

61. MB, Vol. III, p. 45.

62. Nasir al-Din Shah's rescript, “Mukhtasar Hukm va Dast-Khatti Ast ki Baray-i In^˓iqad-i Majlis-i Tahqiq-i Nizam Nivishtah Mishavad,” May 18, 1869, PFOA, MS, No. 173, no folio numbers.

63. Ibid.

64. See, for example, Daftar-i Amar-i Qur-Khanah-i Tabriz (Tehran: Majlis Library, n.d.), MS, No. 3206.Google Scholar

65. Amin al-Dawlah, Khatirat-i Siyasi, pp. 57-58.

66. Ibid., p. 63.

67. Ibid.

68. Kazemzadeh, Firuz Russia and Britain in Persia, 1864-1914: A Study in Imperialism (New Haven: Yale University Press, 1968), pp. 166-168.Google Scholar

69. Zain al-^˓Abidin, et al., to Nasir al-Din Shah, November 21-December 21, 1873, PFOA, MS, No. 6238, no folio number; ^˓Abd al-Qadir, et al., to Nasir al-Din Shah, October 21-November 21, 1873, PFOA, MS, No. 6238, no folio number.

70. Zill al-Sultan, Sarguzasht, p. 301.

71. MB, Vol. II (Appendix), pp. 6-7.

72. Malkam Khan, Mirza Tanzim-i Lashkar va Majlis-i Idarah, ya Intizam-i Lashkar va Majlis-i Tanzimat in Majmu^˓ah-i Athar-i Malkam, ed. by Muhit-i Tabatabai, Muhammad (Tehran: Danish Press, 1948), p. 100.Google Scholar

73. The letter is reproduced in Mahmud Farhad Mu^˓tamid, Sipah-Salar-i A^˓zam (Tehran: Ilmi, 1946), p. 63.Google Scholar

74. MN, Vol. III, p. 381.

75. ^˓Abd Allah Mustawfi, Sharh-i Zindigani, Vol. III, p. 68. See also Lorentz, John H. Modernization and Political Change in Nineteenth-Century Iran: The Role of Amir Kabir (unpublished Ph.D. dissertation, Princeton University, 1974), pp. 152-172.Google Scholar

76. Mustawfi, Sharh-i Zindigani, Vol. III, p. 118.

77. For the theoretical discussion concerning the patrimonial ruler's financial authority see Richard Bendix's discussion based on Weber in Max Weber, An Intellectual Portrait (New York: Doubleday and Company, Inc., 1962), p. 355.Google Scholar

78. Lorirner, Gazetteer, Vol. II, part 1, pp. 134-135.Google Scholar

79. Muhammad Quli Asif al-Dawlah, the Vizier of Zill al-Sultan to Mirza Yusuf Mustawfi al-Mamalik, Shiraz, October-November 1870, PFOA, MS, No. 6210, no folio number.

80. MB, Vol. III, p. 12.

81. Anonymous to Nasir al-Din Shah, Tehran, October 8, 1875, PFOA, MS, No. 6300, no folio number.

82. Mirza Yahya Khan Mu^˓tamid al-Mulk, the later Mushir al-Dawlah to Nasir al-Din Shah, Majmu^˓ah-i Faramin va Namah-ha-i Nasir al-Din Shah (Tehran: Majlis Library, 1875-1876)Google Scholar, MS, No. 5121.

83. See al-Din Shah's, Nasir three farmans promoting Nasir Allah Khan in Asnad-i Juda-Juda, dated 1865-1866, 1874-1875, and 1885-1886 (Tehran: Tehran University, The Central Library)Google Scholar, MS, No. 8255, no folio numbers.

84. Hajj Muhammad ^˓Ali Sayyah, Khatirat-i Haji Sayyah, ed. by Sayyah, Humayun (Tehran: Offset Press, 1967), p. 485.Google Scholar

85. Mirza Ja^˓far Khan Mushir al-Dawlah, Tarz-i Hukamat-i Iran, PFOA, MS, No. 974, folio 17.

86. Nasir al-Din Shah's rescript to Mirza Yusuf, 1881-1882, PFOA, MS, No. 116, no folio number.

87. MB, Vol. IV (Supplement), p. 12.

88. Zill al-Sultan, Sarguzasht, p. 233.

89. al-Mulk, Majd Rasalah-i Majdiah (Tehran, Sultani's Private Library)Google Scholar, MS, No. 467, folio 24.

90. Picot, “Memorandum,” p. 18.

91. Mirza Yusuf to Nasir al-Din Shah, December 20, 1873-January 20, 1874, PFOA, MS, No. 6320, folio 231.

92. Nasir al-Din Shah's rescript to Amin Huzur defining the authority of Vizarat-i Baqaya, 1881-1882, PFOA, MS, No. 116, no folio number; see also Mushir al-Dawlah, Tarz-i Hukumat, no folio number.

93. Mushir al-Dawlah, Tarz-i Hukumat, no folio number.

94. Nasir al-Din Shah's rescript to Amin Huzur, 1881-1882, PFOA, MS, No. 116, no folio number.

95. MB, Vol. 2 (“Supplement”), p. 19.

96. Mushir al-Dawlah, Tarz-i Hukumat, no folio number.

97. See the example of a local personage who pays 600 tumans to the governor of Shahrud and receives the authority to collect the taxes of the city. It is interesting to note that the official taxes of the city only amounted to 600 tumans. The actual taxes must have been more than twice the nominal sum. See “Ruz-Namah-i Safar-i Khurasan,” pp. 348-349.

98. See the reproduction of the farman issued in 1869 in Haji Ahmad Khan Minabi, Sadid al-Saltanah, Bandar-i ^˓Abbas va Khalij-i Fars, ed. by Iqtidari, Ahmad (Tehran: Ibn-i Sina, 1963), p. 5.Google Scholar

99. See the farman by Zill al-Sultan appointing a certain Muhammad as the tax collector of Jarquyah in the Isphahan area. The farman is in the Minasian Collection, University of California, Los Angeles, no MS number, no date, no folio number.

100. Lorimer, Gazetteer, Vol. I, part 3, p. 1680.Google Scholar

101. Farahani, Mirza Husain safar Namah-i Mirza Husain Farahani, ed. by Farman-Farmaian, Hafiz (Tehran: Tehran University Press, 1963), p. 42.Google Scholar

102. Ibid.

103. Ibid., pp. 42-43. For more examples of local notables performing executive functions, see pp. 42-45.

104. Muhammad Hasan Khan I^˓timad al-Saltanah, al-Mu'athir va al-Athar (Tehran: Government Press, 1880-1881), p. 39.Google Scholar

105. Husaini Fasa'i, Hajj Mirza Hasan Tarikh-i Fars-Namah-i Nasiri (2 vols; lithograph; no place of publication: Sana'i, n.d.), Vol. II, pp. 267-269.Google Scholar

106. Weber, Max Law in Economy and Society (Cambridge: Harvard University Press, 1957), p. 143.Google Scholar

107. ^˓Abd Allah Ibn-i I^˓timad al-Saltanah, Kitabchah-i Ma^˓lumat-i I^˓timad al-Saltanah, 1890-1891, PFOA, MS, No. 6285, folio 163. This is a report to Nasir al-Din Shah on Khuzistan affairs and routes.

108. Fasa'i, Fars-Namah, Vol. II, pp. 303-305.Google Scholar

109. “Kirman-Shahan,” Farhang, Vol. X, No. 414 (December 23, 1886), pp. 253-255.Google Scholar Luristan taxes were paid by tribal chiefs. See “Burujird,” Farhang, Vol. VI, No. 260 (June 19, 1884), p. 1.Google Scholar

110. ^˓Abd Allah Ibn-i I^˓timad al-Saltanah, Kitabchah, folio 23.

111. Ibid., folio 65.

112. Amin al-Sultan to Rukn al-Dawlah, Telegram, Tehran, PFOA, MS, No. 6256, March 14, 1888, no folio number.

113. Mu'ayyid al-Dawlah to Nasir al-Din Shah, Shiraz, PFOA, MS, No. 6210, 1858-1859, no folio number.

114. Ibid.

115. Mu'ayyid al-Dawlah to Nasir al-Din Shah, Shiraz, PFOA, MS, No. 6210, 1858-1859, no folio number.

116. Zahir al-Dawlah to Nasir al-Din Shah, Shiraz, 1862-1863, PFOA, MS, No. 6210, no folio number. In the same letter the Shah wrote that he planned to go to Fars next year to settle the problem. He obviously found it necessary to use his own royal charisma to settle the conflict between the center and the notables.

117. Zill al-Sultan, Sarguzasht, p. 214.

118. Hajj ^˓Abd al-Ghaffar Najm al-Mulk, Safar-Namah-i Khuzistan, ed. by Dabir Siyaqi, Muhammad (Tehran: ^˓Ilmi, 1962), p. 67.Google Scholar

119. ^˓Abd Allah Ibn-i I^˓timad al-Saltanah, Kitabchah-i Ma^˓lumat-i, folio 87. See the similar situation in Bandar-i Ma^˓shur, folios 164-165.

120. Ibid., folios 35-36.

121. Murtiza Quli Khan Vakil al-Mulk to Nasir al-Din Shah, Kirman, December 9, 1873, PFOA, MS, No. 101, no folio number.

122. Stack, Edward Six Months in Persia, Vol. II, pp. 247-282.Google Scholar Khamir, for instance, a district in Bandar-i ^˓Abbas province, had its own local tax rates. The inhabitants paid a complicated tax which included taxes on agricultural land, animals, and poll tax. The amount of tax was fixed rather minutely for each kind of animal. The system was applied to an area that paid only 200 tumans of taxes a year. This clearly indicates the degree to which the tax structure was fragmented. See Muhammad ^˓Ali Sadid al-Saltanah, Bandar-i ^˓Abbas, pp. 4-5. In Bandar-i ^˓Abbas itself the governor collected the following taxes: (1) taxes on shops, called izafiyyah, fixed at 7 1/2 tumans for each shop; (2) passport dues, tazkarah, 14 1/2 qirans for each passport; (3) tax on commercial transactions, known as dallal, fixed at 2 1/2 percent collected from each buyer and seller; (4) tax on goods about to be loaded on animals, known as sar-rigi; (5) a kind of octroi duty at 1/2 qiran to two qirans on each package according to size, called maidani; (6) iskilliyah or pierage at 2 1/2 qirans to 5 qirans for each package; (7) rah-dari or road tolls. Yet, the customs of Bandar-i ^˓Abbas were not under the governor's authority. See Lorimer, Gazetteer, Vol. II, part I, pp. 13-14.Google Scholar Where minorities were large, different rates of taxation were applied to non-Muslims. In Urumiyah,the Muslims paid 5 qirans equal to 4s.2d. for each house they owned while the Christians paid 8 qirans or 6s.8d. Tax rates on live animals were the same however for Muslims and non-Muslims. The Christians paid poll tax instead of military service, which amounted to 5 qirans; see, for example, the report by William G. Abbott to Her Majesty's Principal Secretary for Foreign Affairs, Tabriz, November 11, 1880, F.O. 60/431, No. 26, Inclosure 1.

123. Each kharvar is equal to 300 kilograms.

124. Riza Quli Tarikh-Nivis, Muhammad Ibn-i Mu'athir-i Mahdiyah (Tehran: National Library)Google Scholar, MS, No. 969, folios 397-398.

125. Ibid., folios 416-417.

126. Ibid., folio 627.

127. Arthur Herbert, Returns of Revenue and Expenditure, in Nicolson to Rosebery, Encl. No. 47, F.O. 60/479, April 17, 1886.

128. Gav is a unit of measurement equal to an acre.

129. Lorimer, Gazetteer, Vol. II, part I, p. 371.Google Scholar

130. Ibid., Vol. II, part II, pp. 1089-1090.

131. Ibid., Vol. II, part I, pp. 698-699.

132. Ibid., Vol. II, part II, p. 1102.

133. ^˓Abd Allah Ibn-i I^˓timad al-Saltanah, Kitabchah-i Ma^˓iumat, folio 163.

134. Ibid., folios 31, 56.

135. Ibid., folios 55-56.

136. ^˓Abd al-^˓Ali Adib al-Mamalik, Dafi^˓ al-Ghurur, ed. by Afshar, Iraj (Tehran: Khawrazmi), pp. 33-34.Google Scholar

137. Ibid., pp. 154,155.

138. Ruz-Namah, p. 313.

139. See the photocopy of the proclamation in “I^˓lan-ha va I^˓lamiyah-ha-i Dawrah-i Qajar,” ed. by Muhammad Isma^˓il Rizvani, Bar-Rasi-ha-i Tarikhi, No. 26 (June-July 1960), p. 265.

140. Lorimer, Gazetteer, Vol. 1, part 3, p. 2595.Google Scholar

141. Mushir al-Dawlah, Tarz-i Hukmat-i Iran, no folio no.

142. MB, Vol. I, p. 348.

143. I^˓timad al-Saltanah, Mu'athir va al-Athar, p. 21.

144. Ibid.

145. Picot, folio 20.

146. Ruz-Namah, pp. 991, 995.

147. Ibid., p. 991.

148. Picot, folio 20.

149. See, for example, a letter by Nasir al-Din Shah to Zill al-Sultan published in Farhang. “Surat-i Parvanah-i Mulatifat Nishanah-i Humayuni,” Farhang, Vol. X, No. 414 (December 23, 1886), p. 253.Google Scholar

150. See the many letters of Farhad Mirza Mu^˓tamid al-Dawlah to the Shah and to Mirza Husain Khan indicating that this able and scholarly prince did not think that his functions went beyond the collection of the taxes from the tax farmers and maintaining order. Daftar-i Nivishtigat-i Kurdistan, PFOA, MS, No. 63. The collection of the documents includes letters written between 1871 and 1873. See also Farhad Mirza’s letters to Mirza ^˓Ali Divan-Baigi written between 1870 and 1874 in Namah-ha-i Farhad Mirza (Tehran: Sultani's Private Library)Google Scholar, MS, No. 422.

151. Kiyumarth Mirza to Mirza Muhammad Khan Sipah-Salar, Kirman, n.d., PFOA, MS, No. 66, no folio number.

152. Lorimer, Gazetteer, Vol. II, part 1, p. 348.Google Scholar

153. Amin al-Sultan to Fakhr al-Mulk, telegram. Tehran, April 30, 1890 (Tehran: Majlis Library), Majmu^˓ah-i Tiligraphat, MS, No. 3365, folios 3-4.

154. Lorimer, Gazetteer, Vol. I, part 2, p. 1677.Google Scholar

155. Khuda-Bandahlu, Muhammad Ibrahim “Ruz-Namah-i Safari Khurasan va Sistan,” ed. by Afshar, Iraj Farhangi Iran-Zamin, Vol. XII, Nos. 1-4 (1965), pp. 127-128.Google Scholar The governor of Sultaniyah, a traveler recorded, retained one-third of the tax he collected. The rate of extra-taxes for the benefit of the governor varied from place to place; see also ^˓Abd al-^˓Ali Adib al-Mamalik, Dafi^˓ al-Ghurur, p. 58.

156. Amin al-Sultan to Fakr al-Mulk, telegram, May 6, 1890, Majmu^˓ah-i Tiligrafat, MS, folios 4-5.

157. Zill al-Sultan, Sarguzasht, p. 87.

158. Ibid.

159. Picot, pp. 17-18.

160. Zill al-Sultan, Sarguzasht, p. 87.

161. Majd al-Mulk Sinaki, Rasalah, folios 11-12.

162. Ibid., folio 12.

163. Yahya Ahmadi, Hajj Shaikh “Fihrist-i Asami-i Farmandihan-i Mamlikat-i Kirman,” ed. by Bastani Parizi, Muhammad Ibrahim Farhang-i Iran Zamin, Vol. XII, Nos. 1-4 (1964), pp. 64-65.Google Scholar

164. See for example the following local budgets: Asl-i Kitabchah-i Jam^˓ va Kharj-i Sanah-i Maziyah-i Qui Il, Dar al-^˓Ibad-i Yazd Savad-i Kitabchah-i Du Salah-i Yunit Il va Qui Il-i Ru-Saqi va Jamal-Abad va Fasaruq (Tehran: Tehran University, The Central Library)Google Scholar, MS, No. 8358.

165. Muhammad Quli Asif al-Dawlah to Mirza Yusuf, Shiraz, March-April 1870, PFOA, MS, No. 6210, no folio number. For another example see Murtiza Quli Khan Vakil al-Mulk to Nasir al-Din Shah, Kirman, March 11, 1873, PFOA, MS, No. 101, no folio number.

166. MN, Vol. I (“Supplement”), p. 18.

167. Dakhilah, Akhbar-i Farhang, Vol. IX, No. 360 (May 27, 1886), p. 2.Google Scholar

168. Kiyumarth Mirza to Mirza Muhammad Khan Sipah-Salar, Kirman, n.d., PFOA, MS, No. 66, no folio number.

169. Translation of Manifesto issued by the Deputy-Governor of Tabreez. Enclosure in the Consul-General Abbott's Despatch, No. 13, Confidential, July 5, 1879, F.O. 60/425.

170. Benam al-Mulk, “Memorandum,” Sir Henry Drummond Wolff to Marquis Salisbury, Gulahek, September 3, 1890, Great Britain, Foreign and Commonwealth Library, MS, No. 5991, p. 3.

171. Mirza ^˓Ali Vaqayi-Nigar, Hadiqah-i Nasiri (Tehran: The National Library)Google Scholar, No. 625, folios 209-215.

172. Farhad Mirza to Nasir al-Din Shah, Kirmanshah, November 31, 1870, PFOA, MS, No. 6139, no folio number.

173. Mirza Yusuf to Zia al-Dawlah (governor of Simnan), Tehran, Telegram No. 45, January 27, 1884, PFOA, MS, No. 111, no folio number.

174. Anonymous report to Nasir al-Din Shah, November 23, 1863, PFOA, MS, No. 114, no folio number.

175. Anonymous report to Nasir al-Din Shah, March-April 1872, PFOA, MS, No. 6320, folio 6.

176. See for example ^˓Abbas Mirza to Amin al-Sultan, telegram, Qum, October 8, 1890, in Majmu^˓ah-i Tiligrafat, folios 20-21.

177. Amin al-Sultan to Mu^˓tamid al-Dawlah, telegram, July 22, 1890, folio 145, and Amin al-Sultan to Zill al-Sultan, telegram, October 20, 1890, folio 46, and Zill al-Sultan to Amin al-Sultan, telegram, October 22, 1890, folio 47, in Majmu^˓ah-i Tiligrafat.