The Policies of Egyptian Land Tax: Between “Tyranny and Justice” during the Reign of Ibn Al-Modabber and Ibn Tolon (247-270 AH/861-883 AD): A Comparative Analytical Study

               The land tax represented as one of the important resources of the treasury in the Islamic country, whereas it played an important role in economy of the Islamic country and opened states, which include Egypt that used it since the Islamic conquest according to the mentioned peace conditions in Papillion treaty(19/640 H). Whereas it arranged the relationship between its parties, and specified the rights and duties for each of them, without exaggeration or stinginess.
After the conquest and stability of the Arabic Muslims, Egypt obligated by its financial duty of tribute and land tax in its Islamic era, from the governors era through reign of the Orthodox (9-41 H) and Omawy caliphs(41-132H). Then, in the Abbasid caliphate era(132-656h), and what it witnessed from appearing of the independent countries; starting by the Tuloun country(254-292 H), axe of the study, and finally by the Mamlukes era(648-930 H). Its performance in many times was obligated without neglect from its side, or exaggeration from the Arab governor’s side. Character of owner of the land tax had clear effects on the total, increasing or shorting in sometimes, because of his special policies in application the land tax system and collecting the money. His policies proved that he has high effect in managing these policies and revenues or incomes, with increasing or shorting. Also, these policies had consequential and effective results in the Egyptian society or Egyptian people by its all types, negatively in sometimes and positively in other times.
This importance, and for dangerous of the economic role, I chose this financial system, its policies and means as an axe for this research paper to try to discover the obscurity, which surrounds this period of history of Egypt. And, effects of character of the land tax owner to try to present a clear frame, and correct model for the land tax owner, who is obligated by his religion principles, and the general rules of his job.