مجلة دراسات موصلیة

الملخص

The research deals with the study of land-tax in Mosul and the peninsula, since it has agreat importance in stabilizing the political and economical situation of the state. The research implies the meaning of land-tax linguistically and idiomatically, and the types of land-tax, such as: area, and share land-tax. It also implies the types of planting land in Mosul and the peainsuta, such as: the taxed, tenth (i.e. the land from which tenth is tasken) and sections. The man, who was responsible for collecting land-tax, comes after the ruler in importance. The sum of Mosul and the peninsula land-tax according to Al-yaqubi, Al-hrishawi, Qudama. Ibn-Khaldun, Ibn-Khidathibal-sabe. Al-Azdee, lists is tackled also in this study. Through the study of land-tax of Mosul and the peninsula, we found that, it was bigger in comparison with other regions of the Arab Islamic countries, because the region includes vast planting areas, which used to plant various types of summery and wintry crops. Finally, it was noticed that, the income of land-tax was so affected by the political situation of the state.