Taxation and the zakat (alms) system in samarkand (Zerafshan okrug) during the Russian reign (1868-1874)

Abstract

In Zerafshan Okrug, after the Russian conquest, zakat was not abolished at the beginning of their presence. Zakat on trade works and other types were still kept as prior tax with minor changes. This research discussed the zakat collection and taxation system in Zerafshan okrug in 1868-1874. According to "the regulation of the Administration of the Turkestan General-Governorship's ordinance 296, released in 1867, regarding Zakat payment, it was mentioned that zakat collections should be at the rate of 2.5 % and minimum level (nisab) was set as 40 Tilla."^[1]

[1] 1 tilla (gold coin) equals to 4.266 grams of gold. Where 40 Tilla equals to 90 grams. Source: Adle, Ch. & Habib, I. (Eds.), (2003). History of Civilisations series. History of Central Asia. Development in contrast: from the sixteenth to the mid-nineteenth century. (Vol. 5) UNESCO. Paris, France. Pp. 440