A distinction was drawn between taxes authorized by the Sacred Law, which were called legal, and all others, which were called arbitrary as depending on the will of the sovereign. The early Islamic system of taxation, taken over, it would seem, from the Sassanian Persian Empire,[582] was extremely simple. No taxes were laid except on land and on persons. The lands of Arabia and Bosra were charged with a tithe, or _’ushr_, of their produce. Other conquered lands were more heavily burdened, being assessed with a _kharâj_, or tax payable in money, and with a share of the produce, which might be from the tenth to the half according to the fertility of the land. The tax on persons, the _jizyeh_, was limited to a poll or capitation tax on adult male subjects who were not Moslems. The _’ushr_, the _kharâj_, and the _jizyeh_ were the only taxes recognized by the Sacred Law. Other methods of taxation were utilized almost from the beginning. When, with the conquest of Syria and Egypt, the Byzantine Empire was entered, it did not seem best to sweep away the customs, tolls, and other impositions which drew revenue from trade. As such taxes did not rest on a constitutional foundation, they were discouraged by some legists; but they became more and more necessary as a worldly government developed, and as the revenues from a large part of the land were set aside for religious foundations. The early Islamic state also had a vast source of revenue in booty. Four-fifths of this went to the generals and soldiers actually concerned in conquest; the remaining fifth was sent to Medina. After the capital had been removed from Arabia, the “Prophet’s fifth” was still claimed for the support of legists and judges. The Islamic system, with its distinction of legal and arbitrary taxes, its rules regulating the distribution of booty, and its custom of devoting revenues to religious foundations, was taken up by the Ottoman state. At the same time the feudal system, based upon both Seljuk and Byzantine example, was applied to a large part of the lands conquered from Christians, an arrangement which yielded considerable revenue for the support of individuals; and a host of Seljuk and Byzantine imposts lengthened the list of arbitrary taxes. Much land was retained as imperial domain, perhaps in many cases land that was already domain of the Byzantine emperors and other rulers whom the Ottomans dispossessed. The conquests in Cilicia, Syria, Mesopotamia, and Egypt were left under the old regulations, with some clearing away of arbitrary taxes, and preparing of cadasters in the Turkish language.[583] Hungary was carefully cadastered, to be administered thus during a century and a half.[584] Special arrangements and exemptions were made for the foreign colonists, of a character similar to old Byzantine and Saracen treaties and agreements.