(8) Yasaulbashi, two in number, principal guards, whose functions are those of introduction at the Arz (public audience). The Divan, a sort of secretary, at the same time accountant, is of the same rank. (9) Mehrem, also two in number, having merely the office of chamberlains and confidants, yet possessing great influence with the Khan and his Government. (10) Minbashi, commander of 1,000 horsemen. [Footnote 112] [Footnote 112: The collective military forces of the Khan of Khiva were computed, I was told, at 20,000 men, but this number can be doubled in the time of peril.] (11) Yüzbashi, commander of 100 horsemen. (12) Onbashi, commander of 10 horsemen. These twelve divisions form the class of officials, properly so called, and are styled Sipahi. They are also divided as follows: some whom the Khan cannot remove from office, some who have a fixed stipend, and the rest who are only in active service in time of war. The high officials are rewarded with lands, and the regular troops receive from the Khan horses and arms, and are exempt from all taxes and imposts. Thus far of the secular officers. The Ulema or priests, of whom the Nakib is the chief, are subdivided as follows:-- (1) Kazi Kelan, superior judge and chief of jurisdiction throughout the Khanat. (2) Kazi Ordu, who attends the Khan as superior judge in his campaigns. (3) Alem, the chief of the five Muftis. (4) Reis, who is inspector of the schools, and exercises a surveillance over the administration of the laws respecting religion. {337} (5) Mufti, of whom there is one in every considerable city. (6) Akhond, professor or elementary teacher. The first three belong to the higher rank of officials, and on entering upon their functions, are richly provided for by the Khan. The three others draw their stipends from the Vakf (pious foundations) paid to them in money and produce; but it is, besides, the usage for the Khan to make them certain presents every year, at the festivals of the Kurban and the Noruz. The Ulemas of Khiva do not stand in as high repute for learning as those of Bokhara, but they are far from being so presumptuous and arrogant as the latter; and many are animated by a sincere zeal to improve their countrymen as far as they can, and to soften the rude habits contracted by constant wars. _Taxes_. In Khiva these are of two kinds:-- (_a_) Salgit, corresponding with our land-tax. For every piece of ground capable of cultivation, measuring ten Tanab (a Tanab contains sixty square ells), the Khan receives a tax of eighteen Tenghe (about ten shillings.) From this the following are exempt: the warriors (Nöker or Atli), the Ulemas, and Khodja (descendants from the Prophet). (_b_) Zekiat (customs), in accordance with which imported wares pay 2-1/2 per cent, on their value, whereas for oxen, camels, and horses [Footnote 113] a Tenghe per head, and for sheep half a Tenghe per head, were payable yearly.