(Case Study: Revenue and Expenditure Instruction of Hamedan and Qaraguzlu in 1279 AH)

This study examined one of the financial instructions in the Qajar era. The purpose was to transcribe and review the instruction, study its content, analyze it statistically, present an overview of its local economy, and determine its drawn up model. This descriptive-analytical was carried out through a desk study. The findings indicated that such documents were provided during the Qajar era based on administrative principles and debt-collection techniques. The instruction content showed that the taxation burden was mostly borne by the people, including the peasants. This was done while most of such revenues were not sent to the central government, but most of them were spent on additional expenses and merely a small amount was spent on state development. The review of the instruction showed how Abdullah Alaa al-Molk had ruled in Hamedan. It also explained a small section of the socio-economic history of the Qajar dynasty in Hamedan, which can be generalized to the financial status of other Iranian states in the said period.