The nature of the revenue of each province depended at first, in a great measure, on the manner in which that province was originally acquired; and, even now, the same distinction in some cases operates. Irak was to be protected under one condition of tribute, Egypt under another. The immediate successors of Mohammed appear to have been guided in many instances by sound policy, and to have tempered the rage of fanaticism, by some attention at least to the well-being even of their heretical subjects. The imposts in Egypt, one of their earliest territorial acquisitions, and the inhabitants of which had many of them embraced Islamism, were not distinguished by any remarkable severity; and if that country have since been impoverished and depopulated, it appears not to result from the original institutions, so much as from the abuses which happened at an early period of the Egyptian Chalifat, and which may contaminate the mildest and most reasonable establishments. These abuses, which have long been gradually increasing, are now multiplied to a point, beyond which, consistently with the being of the peasantry, they cannot well be extended. The principal local tribute is a tax on land of two patackes each _foddân_, all over the country; which, whether the effect of a compact between the Arabian victor and the natives, or an impost in force under the former government, was continued by Sultan Selim. Taking the cultivable lands in Egypt at two million one hundred thousand acres, this should give the sum of twelve thousand nine hundred purses, or at the present exchange of 630,000l. sterling; but at this time only two-thirds of these lands are actually cultivated, which reduces the sum to 420,000l. On the other hand, however, the Beys are not contented with this legitimate revenue, but insist on receiving in many instances five or six patackes per foddân[12], which again raises this single branch of revenue to a million and a quarter, or even more. There are however some districts in the Upper Egypt always several years in arrear. The other articles are, the customs of Alexandria, Damiatt, Suez, Cossîr; and what is drawn from the commerce of Africa in its passage by Charjé, Assiût, and at Kahira itself. Of these it is difficult to form any correct idea. The caravan with which I returned to Assiût paid, in duties on the commodities it brought, a sum not less than 150 purses. I estimated the value of those commodities at nearly two thousand three hundred purses, or 115,000l. sterling.