This article describes in detail the taxes and obligations of the Kokand khanate in the 18 th and 19 th centuries, as well as the separate payments of the population to the khan's account. Opinions on the changes in the tax system during this period, the attitude of the population to the tax system and the relationship of land tenure are also covered.
Keywords : Kokand khanate, khiraj, ushr, zakat, tanho, private land, vakf, khan, tanobona, khansalik, duty.
The tax system in the Kokand khanate was based on the ancient tax system. The tax system introduced by the khanate was based on Sharia law. With the incorporation of the Kyrgyz and Kipchak territories into the khanate, their territories became the property of the khanate. Land and livestock taxes were levied on Kyrgyz and Kipchak tribes.
The tax system introduced in the khanate was classified and regulated based on Sharia law. The tax system introduced by the Kokand khans applied equally to the entire population of the country. At the same time, the Uzbek, Tajik, Kyrgyz and Kipchak peoples had the same tax procedures. The tax system introduced in the khanate was mainly a form of control over the population. The ability of the khanate to pay taxes depended on the occupation of the local population.
Taxes levied on the population covered the daily expenses of the khans. The salaries of the khan's troops were covered by the khan's treasury. In addition, the salaries of officials were covered by taxes paid by the population. All lands in the khanate were considered the property of the khan. The khans gifted these lands to officials, relatives, tribal chiefs, and others on the condition that they retain some of the land taxes.
The khanate was dominated by land and water, and there were four types of land tenure:
−Leased lands — private lands of landowners.
−State or property lands — lands belonging to the khan — forests, groves, roads and bridges.
−Private lands — lands given to senior officials by special order of the khan (suyurgol).
−Vakf lands — lands belonging to religious institutions, ie mosques, madrasas and cemeteries.
According to sources, the land was in the possession of the khan, and it was called «land peculiar». The khan gave such lands to certain groups and officials. The person who took the land cultivated and irrigated it at his own expense. He paid taxes to the khan on the harvest, and the amount of this tax was more than the rent (rent — from 1/5 to 1/8 of the harvest).
Forms of ownership, lease, emphasis, seclusion were also used in land ownership. Property is privately owned land owned by the rich and leased to farmers. According to the data, the lease is a form of property, which includes all real and movable property, land, canals, mills, tim, rasta, ulov av, etc., provided under certain conditions. — Land and property confiscated by the khan or given to persons who tried to capture the culprit.
Tanho is a form of property created by the ruler because of the gift of some of the land to those who have rendered special services, and the right to collect taxes on such lands is given to the tanho owners. He received as a gift the land given to him, several villages, and even the annual or semi-annual income of a large estate. Sometimes, officials were lonely for a lifetime, and when the khan blessed their son, loneliness continued as an inheritance. When the military was given a tanha or a tribute, it was called a tarkhan.
During this period, the income of the khanate consisted of goods and money, which were formed mainly through the collection of taxes. Taxes and duties were closely interrelated in almost all towns and villages of the khanate. According to the introduction of existing taxes in the country, there are four types: basic taxes established in accordance with Sharia law; official taxes; traditional taxes; emergency taxes.
According to the sources, the main taxes introduced because of Sharia law are — rent, tithe and zakat. In agriculture, the tax levied on the land on which cereals are grown is called a rent. This tax is one-fifth of the harvest and is collected for bags of grain per bag. Part of the tax was paid on the product and part on the money.
Ushr lands — tithes were levied in favor of the priests for one tenth of the harvest from the so-called «tithe lands». Zakat is a sales tax on livestock or a tax on livestock, which accounts for one-fortieth of income. Due to the uncertainty of the khanate's commercial investments, zakat was taken from the income depending on the circumstances. Zakat was also taken from livestock at the rate of forty-one percent. In addition to the traditional zakat, the archival documents contain information about the zakat of boroki, the zakat of the elatia, the zakat of the commander.
The official taxes included in the khanate included tanobona, khanate, caravans in border or specially designated cities, customs duties at the Syrdarya crossing, salt tax, taxes on traders in the markets, taxes on all buildings built at the expense of the khan. In horticulture, vegetable growing, and horticulture, a tanob tax is levied depending on the size of the area under cultivation. The tax collector is called a tanobchi (each tanob is a land tax collector), and the eakot tax collector is called a zakatchi.
Traditional taxes include taxes on wedding ceremonies, inheritance divisions, scales, river crossings, Kyrgyz and Kazakh livestock, and the like. In addition, the khanate has a variety of emergency taxes, such as gold and copper money, hunting money, hay money, nafsona, mushtak, kafsan, yaksara and others.
Although taxes were to be collected in fixed amounts and on time, this changed at the discretion of the khan and officials. During military operations, in particular, the type and amount of taxes were increased.
Taxes paid to the khan's treasury — hossachi, taxes paid to the bek's treasury — were called beklik. According to the sources, the lands at the disposal of the khan were called «land-specific» and all the income from it was at the disposal of the khan. Almost all taxes to the khan's treasury were collected from the city of Kokand and surrounding villages. From abroad, the khan received zakat on products and livestock, customs duties on the Syrdarya crossing, taxes on salt, land, taxes on all buildings built at the expense of the khan, taxes on wedding ceremonies and inheritance.
The Kokand people were exempted from taxes, that is, there were «free» lands, and their owners, sayyids, khojas, sheikhs and eshons, were exempted from all taxes on the basis of special favors of the khan. The princes and torahs, some judges, rais, amin, dervish and sufis were also exempted from the tanob tax.
In addition to taxes, the population is compulsorily involved in various activities — digging canals, cleaning canals, landscaping, various construction, especially the services of the ruling class. Because of the increase in taxes, fees and duties from year to year, the people's dissatisfaction in the Kokand khanate increased, and the aggravation of the socio-political situation in the khanate provided the political crisis of the state.
In short, the tax system in the Kokand khanate has been formed since ancient times, and from the point of view of the period, certain changes and additions have been made. In short, the tax system in the Kokand khanate reached its peak during this period.
References:
- Muhammad Khakimtura. “Muntaxab at-tavorix”. T.: New Century Generation, 2010
- Bobobekov Kh. History of Kokand. T.: S, 1996.
- V. V. Bartold. Sketch of the history of Semirechye. S, 1943
- Muhammad Yunus Toib. History Alimkuli Amirlashkar. Eastern Star Magazine, Issue 1.
- V. M. Plotskix. Kyrgyz and Kokand khanate. M.:1977
