The revenue of Persia amounts to nearly six millions Sterling, and is derived from the following sources: the Maleeat, or "fixed revenue," the Sadir,or" contribution," and the Peish-Kesh, or " voluntary gift." The Maleeat is formed chiefly from the produce of the crown and go vernment lands, from taxes upon the landed property of individuals, and upon every species of goods and merchan dize. The government lands are generally cultivated by the peasantry of the province, and after deducting the seed, and ten per cent. for the expences of reaping and thrash ing, the remainder is equally divided between the king and the cultivator. Lands that are private property are taxed according to their situation in respect to water. When that is obtained from a flowing stream, after the above deductions, 20 per cent. is demanded ; when from an aqueduct, 15 per cent. ; and when from wells or reser voirs, only 5. According to the general and established rule, these duties are paid half in money and half in kind. But that depends often upon the wealth of the cultivator, as some who are poor pay the whole in kind ; while others prefer making cash payments, by which they avoid the vexatious interference of the subordinate officers of the re revenue. Twenty per cent. is also levied upon the sale of all vegetables, fruits, and lesser productions, besides the tax upon fruit trees and vines, which varies according to the age of the tree and the quality of the fruit. Vineyards, which have certain water, pay 6 dinars* per vine ; and those with uncertain water five. Apple, pear, peach, &c. pay 20 dinars per tree, and walnuts 100. A considerable part of the Alaleeat is derived from ground rents of houses, rents of caravansaries, baths, shops, water-mills, manufac tures and duties upon all kinds of foreign and home merchan dize. Whole streets, in the principal cities, are the proper ty of government, and are rented by its subjects. if shops, the rent is fixed in proportion to the gains of the posses sor; but, if private property, the crown claims 20 per cent. upon the annual profits. To the wandering tribes arable lands are granted on very favourable terms ; but they only cultivate what is necessary for their own consumption. The vast tracts of fine pasture, which they occupy, arc considered as part payment of their military service ; and a tax is levied upon each family according to its substance, which is collected by their chief or his deputy.
The principles upon which the Maleeat is collected are just and moderate ; and the system is seldom attended either with difficulty or oppression. But this makes the inhabitants feel more keenly those irregular and oppres sive exactions to which they are continually exposed.
The Sadir, or "contribution," is the most arbitrary and grievous. It denotes that description of taxation which is raised to provide for emergencies ; and is demanded when the king desires to build a palace, or when one of the royal family is married, or when an addition is to be made to the army, or when troops are marching through the country, or on any extraordinary occasion whatever : and it is laid upon the whole kingdom, or on a particular pro vince, according to its general or local application. The levying of this impost admits of every species of extor tion. The collectors of districts are required to supply a certain sum ; but the means of doing so are left to their own discretion ; they are permitted to add on their own profit whatever they can farther exact. As these offices are bought and sold, the rate of oppression is regulated by the amount of the purchase: and every minor agent ac complishes his appointed task without any control but his own conscience.
The Peish-Kesh, or " voluntary gift," consists of those presents which are made annually to the king by all go vernors, chiefs of tribes, ministers, and officers of rank, at the festival of the Nouroze, or vernal equinox. This cus tom has existed in Persia from the most early times. The amount is regulated by usage, and according to the wealth of the individual, and the nature of the office which he hold-- Mr. Morier states, that the Peish-Kesh of the go vernor of Ispahan, who was also minister of Finance, amounted, in 1808, to one hundred thousand tonzauns, which is equal to nearly three hundred and thirty thousand pounds sterling. To exceed the usual amount is increase of favour, but to fall short is loss of office. This branch of revenue is nearly equal to two-fifths of the fixed revenue of the kingdom. The receipts of the government greatly exceed the disbursements. To amass wealth has always been the policy of Asiatic despots; for where there is no public credit, a full treasury is deemed essential to the se curity of the state.
The army of Persia comprises a considerable body of ir regular horse, a numerous militia, and a corps of regular infantry and artillery, besides the king's body guard. The irregular cavalry are furnished by the wandering tribes, and commanded by their own chiefs. Each chief is oblig ed to supply a quota proportionate to the number of his tribe. Their arms consist of a scimitar, a brace of pistols, a carabine, and sometimes a lance, or a bow and arrow, all of which they alternately use at full speed, with the utmost skill and dexterity. They still preserve the mode of fight ing of their fore-fathers ; and, like their Parthian ancestors, take their aim at the enemy when apparently flying from his attack. This class of the army may amount to eighty thousand men. They perform military service in return for grants of land and liberty of pasture ; and when employ ed, receive a small annual pay, with provisions for them selves and horses. The militia are raised and maintained by the provinces and principal cities, and is equally form ed from the wandering tribes and the inhabitants of the cities and villages. They are liable to be called out on any emergency, but receive pay only when acting with the army or in distant garrisons. Their arms, which consist of a matchlock, a sabre, and a dagger ; and their clothing, which is the common dress of the country, they provide at their own expence. The number of this registered militia is stated to exceed one hundred and fifty thousand men. The regular infantry and artillery amount to twenty thou sand. They are disciplined after the European manner, and are clothed, armed, and paid, by government. The king's body guard does not exceed three or four thousand troopers, who are termed, by way of distinction, Gleolams, or royal slaves. They are well equipped, and paid at the public expence, and are formed promiscuously from Geor gian slaves, and the sons of the first nobles in Persia. They are in constant attendance on his majesty, and are more feared and respected than any other troops in his service. A few zumbooruks, or camel swivels, with some small field pieces, are their only artillery. The Persians, however, know nothing of the modern science of war, and are en tirely ignorant of fortification ; and, however well adapted for predatory warfare, it can never be supposed that an army without a regular system of payment, and led by of ficers without experience, can ever prove formidable to their neighbours.