Besides the tax upon arable lands, of which we have hitherto spoken, Chosroes introduced into into Persia various other imposts. The fruit trees were everywhere counted, and a small payment required for each. The personality of the citizens was valued, and a graduated property-tax established, which, however, in the case of the most opulent, did not exceed the moderate sum of forty-eight dirhems (about twenty-seven shillings). A poll-tax was required of Jews and Christians, whereof we do not know the amount. From all these burdens liberal exemptions were made on account of age and sex; no female paid anything; and males above fifty years of age or under twenty were also free of charge. Due notice was given to each individual of the sum for which he was liable, by the publication in each province, town, and village, of a tax table, in which each citizen or alien could see against his name the amount about to be claimed of him, with the ground upon which it was regarded as due. Payment had to made by instalments, three times each year, at the end of every four months. In order to prevent the unfair extortion, which in the ancient world was always, with reason or without, charged upon collectors of revenue, Chosroes, by the advice of the Grand Mobed, authorized the Magian priests everywhere to exercise a supervision over the receivers of taxes, and to hinder them from exacting more than their due. The priests were only too happy to discharge this popular function; and extortion must have become rare under a system which comprised so efficient a safeguard.