The Hamedan and Qaraguzlū Province's Tax Booklets of the Years 1304 and 1306 Ah: A Survey and Analyze the Results

Tax booklets are significant historical evidence from the Qajar era. Most of these booklets have been written in Siyaq chirography, containing valuable information about the Qajar period's economic, social, cultural, and local history. Taking advantage of a historical approach and statistical techniques, the present article aims to review and process revenue and expenditure booklets of Hamedan and Qaraguzlū in the years 1304 and 1306 AH: how Hamedan Province's taxes were collected and spent during this time. The primary data used to answer this question are extracted from the revenue and expenditure booklets. Historical sources and contemporary studies are also used to explain the technical terms used in these tax booklets. The study results indicate that the tax on agricultural lands was an essential taxation resource. It was mainly allocated to the tribal chiefs and military costs and the expenses related to court, rulers, and alderpersons. The budget for construction substructures and agriculture development was relatively insignificant.