"It is not lawful to make war upon any people who have never before been called to the faith, without previously requiring them to embrace it, becaus… - Burhan al-Din al-Murghinani

CAPITATION-TAX is to be imposed upon Kitabees, because this is mentioned in the Koran: and it is in the same manner to be imposed upon Majoosees, as the prophet imposed capitation-tax upon Majoosees.—Capitation-tax is also imposed upon the idolaters of Ajim, [Persia.] This is contrary to the opinion of Shafei, for he argues that destruction is incurred by all infidels; but the legality of abstaining from it, in consideration of a capitation-tax, with respect to Kitabees. is known from the word of KORAN, and with respect to Majoosees, from the traditions; any others, therefore, than those, (namely, idolaters,) remain subject to the original penalty, which is destruction. The argument of our doctors is that it is lawful to make slaves of the Idolaters of Ajim, it follows that it is also lawful to impose capitation-tax upon them because, in the same manner as, by reducing them to slavery, they are deprived of power over their own persons, so also, they are deprived of power over their own persons by the imposition of capitation-tax, since they must in this case work, and pay the Mussalmans the produce of their labour, and their subsistence is furnished from their labour. If a Mussulman army subdue an infidel territory before any capitation-tax be established, the inhabitants, together with their wives and children, are all plunder, and the property of the state, as it is lawful to reduce to slavery all infidels, whether they be Kitcbees, Majoofees, or idolaters.

CAPITATION-TAX is not imposed upon slaves, Mokátibs, Modabbirs, or Am-Walids, because capitation-tax is a substitute for destruction, with respect to them, and; with respect to us, it is substitute for aid [in the wars of the faith;] now in conformity with the first of these, it would, it would follo that capitation-taxt is due; a doubt therefore arises with respec to its being due; and as this is the case, it is determined not to be incumbent upon them: neither is it incumbent upon their owner to pay capitation-taxt for them, because he himself by their means pays an increased capitation-tax, as he through them becomes rich, or obtains a mediocrity of circumstances; and in either case he pays capitation-tax in a degree superior to the labouring poor.

WHOREDOM and bastardy are defect with regard to a female slave, but not with regard to a male. because the object, in purchase of a female slave, is cohabitation and the generation of children, which must be affected by either of the above circumstances; whereas, the object in the purchase of a male slave is the use of his services, the value of which is not depreciated by his committing to whoredom.—IF, however, a male slave be much addicted to whoredom, our lawyers are of opinion that it is a defect, because in the pursuit of women he neglects the service of his master.