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Roman catholics and Jews pay more than the Greeks. As there are a great number of the grand feignior's fubjects who have retained the religion of their ancestors from generation to generation, this impoft produces a great deal; but it diminishes every day, because, though the Alcoran forbids the perfecuting of the Giaurs, and enjoins folely to make them pay tribute, the predominant religion muft in the long run abforb all the others in a county where people cannot attain to any employ, nor pretend to any confideration, without being Muffulmen.

The Turks are not cruel in religious matters, except to those who relapfe, or have feigned to become Muffulmen through particular confiderations, and whom they have convicted of being returned to their ancient worship. These are put to death without mercy; all the other Giaurs live in peace throughout the dominions of the grand feignior, paying the Bachkaradg over and above the other impofts. But as commerce and induftry, which enrich a great number of them, expofe them to the envy and hatred of the Muffulmen, they have found means to increase this tax. Befides the Bachkaradg paid by those who have a fixed place of refidence, the ministers of the Porte have contrived to lay another tax on those who, not being fettled, go from place to place on account of their commerce, in order, as they say, that none of thefe Giaurs may efcape the impoft to which the great prophet has condemned them all,

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as a punishment for their blindness. For this purpose, the collectors of the Bachkaradg have a right to demand the value of ten fhillings fterling from every Giaur, wherever they meet him, unlefs he produce a receipt which proves that he has paid it for that year. This receipt is written on paper either green, red, blue, or fome other colour, which is changed every year; and thofe, who are settled and have paid this tax in the place of their refidence, if they leave it but for a day, are not excufed from paying a fecond time to obtain this paper, without which they would be imprisoned at the first place that they fhould

arrive at.

The fourth impoft is called Gdgelebkachan; it has for object the carrying of commodities and other neceffary effects, whether for the journeys of the fultans or the march of the troops. The neceffity or avarice of the emperors or their minifters has made this impoft like the Giaurs' polltax. At first it confifted in waggons, which the inhabitants of the places through which the prince or the troops paffed were obliged to furnifh in kind. As this fervice was very heavy for fome and abfolutely coft nothing to others, a principle of justice induced the great Solyman to convert it into money, in order that all the fubjects might fupport equally the burden of war. It was collected at different times, in order, as it was faid, that it might be lefs and not fo much felt. But in the wars that happened afterward, waggons

were

were still preffed though the impost was regularly collected. This heavy charge has been redeemed as often as three times in a century. Such an exaction has not a little contributed to the troubles that have been seen in the course of this history.

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The Turkish emperors have advantageously profited by the text of the Alcoran, which eftablished a representative of God on earth to govern mankind at his will, and by the fupreme power attributed to him; but they have not always efficacioufly eluded another text, which forbids loading the true Believers with heavy taxes. frequent revolutions occafioned at Conftantinople by the abuse of power, are without doubt what has led the count of Marfigli into an error. thought that foldiers, who depofed their emperor, had another right to do it than that of force and the natural fentiment which revolts against tyranny. I can venture to affert that there is no law in Turkey which limits the power of the emperor. The Turks have no other written law than the Alcoran and Sunna. The Alcoran is the collection of the chapters which Mahomet pretended were fent from Heaven for the inftruction of Muffulmen; the Sunna is a relation of the principal actions of his life, collected by those who were witneffes of them. Neither of thefe books can contain principles of democracy. Mahomet, who made himself pontiff and prophet to collect into his own hands every fpecies of power,

had

had certainly no intention to furnish the people with arms against himself.

But to return to the finances, Mr. Degirardin and the count of Marfigli agree very near on the product of the four imposts of which I have just given an account. They make them amount to about one million five hundred forty-one thoufand fix hundred and fixty-fix pounds fterling. The products of Egypt and the province of Bagdad are not reckoned in this account, which form two feparate ftates, exempt from the common imposts, under the authority of two bafhaws, who govern them in the fame manner as they were before they were conquered. These two ftates pay the Porte a tribute in natural productions, fuch as flax, coffee, fugar, rice, lentils; they entertain all the troops employed in their defence, support the whole expence of their administration, and, befides the commodities juft mentioned, fend the Porte a tribute in money of fifty-eight thoufand three hundred and thirty-three pounds fterling for Egypt, and forty-one thousand fix hundred and fixty-fix for Bagdad.

This product, which I don't believe much increafed fince 1687, does not give a very high idea of the riches of the Ottoman empire; but this is far from being all its refources. Neither the funds nor revenues of the mofques, which, as we have faid, are the thirds of the conquefts, are given up to the ulema (it is thus they call the body of minifters of the religion). When thofe

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who serve the mofques, or who fill the places of cadis, have received a falary, which is fixed, the remains of the revenues, faved under the infpection of the killar aga, or chief of the black eunuchs, are depofited in a treafury, and are not permitted to be touched but for wars of religion. But all the wars are counted religious, as they cannot be but against the Perfians, who are Aliians, or Heretics with regard to the Turks, or against Christians, or rebel fubjects, and all rebellion is termed facrilege. Thus the property of the mofques is applied to the eafing of the burden of the state. The territory of the mofques does not produce as much to the state as that which belongs to the emperor, because those, who pay a rent for the portion of land which they hold of a mofque, never fee it go out of their hands. They transmit this poffeffion to their pofterity, who pay the fame rent, and thefe lands return to the mofques, only when the poffeffors leave no children. Then the family to which this tenement is granted anew, pays a fum of money for it, befides the annual rent, which is often increased.

The third portion of the conquefts, which was divided between the foldiers, and of which timars or military benefices have been made, is likewife a confiderable eafe for the ftate, because these poffeffors of timars, called timarians, are obliged to entertain a number of troopers at their expence, proportionable to the value of the lands which they poffefs. I have faid in the courfe of

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