Types of Taxes The different types of taxes charged and collected by the
Delhi sultans can be broadly divided into two classes: (1) religious taxes and
(2) secular taxes.
    • Among the first type, zakat is a tax on the property and land of the
        Muslims. But it was meant essentially for religious and charitable
        purposes endowed through the department of sadr.
    • The second religious tax was the jizya, a tax imposed on non-Muslims
        or zimmis for the protection given by the state to their life, property
        and place of worship. However, certain types of people were
        exempted from its payment, such as imbeciles, minors, destitutes,
        monks and priests.
    • Among the secular taxes, kharaj was the most important tax or source
        of income to the state. It was a land tax realised originally from the
        non-Muslims peasants, but later collected from even the Muslims
        cultivating khalisa land. This was probably done to prevent a sudden
        crash in the revenues of the state by wholesale conversions. In
        assessing the land revenue, both the area of the field and the nature of
        the crop were kept in consideration. But the more usual method was
        division of crops. Alauddin and Muhammad Tughluq took special
        measures to fix land revenue on the basis of a unit of area but the
        scheme did not make much head way, nor did it have any abiding
        influence on land tenures.
    • Another secular source of income to the state was the khams or the
        tax on mines, treasure troves, etc. and the share in war booty. Legally
        speaking, the state was entitled to only 1/5th of the war booty, but all
        the Delhi Sultans, except Firuz, revised the rates and realised 4/5ths
        for the state and left 1/5th to the soldiers. Similarly, the tax on mines
        and treasure troves was 1/5th of the wealth secured.
    • Besides, there were many other secular taxes such as the irrigation
        tax (shirb), grazing tax, customs and excise from traders and
        merchants, house-tax, etc.
Method of Collection Taxes were paid both in cash and in kind, though
sultans like Alauddin preferred payment in kind in some regions like the
Doab. All the revenue of the state was pooled into a central treasury. The
wazir made allocation of grants     for the various departments on the basis of