HN1>EB THE ABBASZD CALIPHATE 5

treatment of the taxpayers and not impose the money-
changer's profit upon the subjects of this newly conquered
province. Nevertheless, Abu 'l-e Abbas b. al-Furat insisted
upon the registration of this exchange ratex as a special
item of the revenue. Later we hear of a certain elsa
an-naqqad,2 who was placed in charge of the mdl al-jahbadha.

The establishment of a special diwan al-jahbadha is first
reported in the year 928,3 and as its head is mentioned a
Christian, Ibrahim b. Ayyub. In Qudama b. Ja'far's Kitab
al-Kharaj the institution of a Diicdn al-jahbadha is discussed
in detail, and full particulars are given of the affairs which
it conducted.4

But the part played by the jahbadha is revealed not only
by the coming into use of mal al-jahbadha as a fixed term of
tenth century Islamic financial administration, and by the
institution of a Diwan. Our sources also mention bearers of
the title of jahbadha by name, and even give us fairly precise
information as to their activities. We thus hear, e.g., of a
jahbadh named Ibrahim b. Ahmad b. Idris,5 of one Ibrahim
b. Yuhanna,6 of a Zakariyya b. Yuhanna,7 of Sahl b. Nazir,8
of Isra'fl b. Salih,9 of Nikolas b Anduna,10 of Merkur b.
Shanuda,11 etc.,12 and last, but not least, of two Jewish
bearers of the title.

I Further evidence for mal cd-jahbadha v. Wuz.9 291 ; Eel., iii, 71. C£ also
A. Harkavy, Stitdien vnd Mitteilungen, Berlin, 1887, pp. 274, 340, 364.
See also Maqrzzi, i, 272, and A. Grohmann, " Probleme der Arabischen
FapyruBfoTschnng," Archiv Orientcdni, Praha v, 273—283 ; vi, 125-149.
Wuz.f 291 ; v. also Wuz., 224.
'Arib* 135.
MS. Paris, No. 5907, foL 23o-6 ; Mez, op. cit., p. 72, calls this Diwan
* Reichsbank '", which, ho-wever, is much too modern.
TTtis., 224. 6 Wuz., 226; Miak., 95, 99.
Wuz., 158. * Mialc., 349, 379. » J/wJfc., 349, 11, 52,
o In a papyrus of the tenth century, ed. by IX S. Margoliouth, in " Select
Arabic Papyri of the Rylauds Collection " in FlorHegi-um M. He,
Paris, 1909, pp. 416-17. Here the johbodh receives the EJiaraj.
II In an eleventh century payrns, ed. by Karabacek, loc. cit.
" Of. Ibn Rosteh, p. 207. Vide also GottheU-Worrell,
New Yoric, 1927, pp. 70-1 and 164-5.