6、EPILOGUE 6、結語

 

6、EPILOGUE

6、結語

6-1、EPILOGUE

6-1、結語

An explanation of their revenues and means of taxation, and of their expenses, including an explanation of some of their rules and regulations.

徵稅、預算

解釋他們的收入和徵稅方式，以及他們的支出，包括解釋他們的一些規則和法規。

You should know that one of their rules is that the two Chambers must meet every year to discuss new laws and to review existing ones. Among other things, they estimate the amount of taxes (jibāyāt) to be raised [that year), and how much will be spent from the state treasury, provided that the Sultan and the men of influence agree. As is their custom, they have made an assessment for the current year. Whatever they estimate as income and outlay is recorded in a book which is open to the public, a number of copies being printed for sale. At the moment we have in our hands the book for this year, which one of their interpreters has explained to us.

 

您應該知道他們的規則之一是兩個議院必須每年開會討論新法律並檢討現行法律。
除其他事項外，只要蘇丹和有影響力的人同意，他們會估計 [該年] 將要增加的稅收 (jibāyāt)，以及從國庫中支出的金額。
按照慣例，他們會對本年度進行評估。
他們估計的收入和支出都會記錄在一本向公眾開放的書上，並會印刷一些副本供銷售。
目前，我們手上拿的是今年的帳簿，他們的一位傳譯員已向我們解釋了這本帳簿。

Another of their rules is that [all] revenues are handed over to the Minister of the Treasury, that is to say, the administrator (amin) of their state treasury. Then each Minister is given what he needs to meet his expenses. The reason for this is that they saw that the Sultan alone could not take on the whole task of governing his flock. Therefore, they have relieved him of carrying the entire burden by appointing a number of people called "Ministers" and assigning each a special duty, while supervising them closely.

財政部長

他們的另一項規定是，[所有]收入都要交給財政部長，也就是國庫的管理人 (amin)。
然後，每位部長都會得到他所需的款項，以應付開支。
這樣做的原因是，他們看到單靠蘇爾坦一個人無法承擔統治羊群的全部任務。
因此，他們任命了一些被稱為 「大臣 」的人，並為每個人分配了特殊職責，同時對他們進行密切監督，從而減輕了他的全部負擔。

 

There are nine Ministers, the first being the Minister of the Treasury, that is, their bayt al-mal. Into his hands go all the revenues of France, and out of them come all its expenditures. He pays every [other] Minister whatever he needs to spend, and it is said that he has fifteen hundred clerks [under him).

法國有九位部長，第一位是庫務部長，也就是財政部長。
法國所有的收入都歸他管，所有的支出都由他負責。
據說他手下有一千五百名文員。

The second is the Minister of Foreign Affairs, whose task it is to oversee everything external to France and its provinces, such as setting up diplomatic missions (qunsuwat) in [foreign] lands and sending ambassadors to them. He is also in charge of conducting talks with other kingdoms and sending spies to gather information and observe events in distant parts. In his hands are all the monies relating to foreign affairs.

外交大臣

第二位是外交大臣，他的任務是監督法國及其各省對外的一切事務，例如在 [外國] 設立外交使團 (qunsuwat)，並派遣大使前往當地。
他還負責與其他王國進行談判，並派遣間諜到遠方收集情報和觀察事件。
所有與外交事務有關的資金都由他掌管。

 

Third is the Minister of Internal Affairs, that is, within the dominion (sulta) of France. He oversees the appointment of the governors throughout the land, and assures the well-being of all the towns and cities and the right conduct of the people's affairs, and everything else relating to internal matters. He has the rank of our qā'id, except that they put one of them in charge. He has deputies under him throughout the country.

內政大臣

第三位是內政大臣，也就是法國的內臣 (sulta)。
他負責監督全國各地總督的任命，並確保所有城鎮的福祉和人民事務的正常進行，以及與內政有關的其他一切事宜。
他的等級與我們的 qā'id 相同，只是他們讓其中一人掌管。
他在全國各地都有屬於他的部隊。

 

The fourth is the Minister of Religious Courts and the Law. He oversees church affairs and the appointment of judges and notaries and other matters relating to their religion and holy law.

宗教法庭和法律部長

第四位是宗教法庭和法律部長。
他監督教會事務以及法官和公證人的任命，以及其他與其宗教和聖法有關的事宜。

 

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Fifth is the Minister of Schools, who supervises the teaching of the learned sciences. He oversees all matters of education, including the organization of the schools and libraries, and the dispatching to distant parts of those who will teach the latest knowledge, including the planting of trees, for that too is one of their sciences. A learned man (alim) there is someone who is able to invent new and useful [ideas] and demonstrate their fine points by presenting sound proofs to those who doubt or oppose his findings. The name 'alim for them is not limited to someone who has studied the sources of the religion of the Christians and its various branches they are called priests for knowing that is rather undistinguished [in their view] as compared with knowing the other logical and precise sciences.7

教育部長

第五位是教育部長，負責監督有學識科學的教學。
他監督所有的教育事宜，包括學校和圖書館的組織，以及派遣會教授最新知識的人到遠方，包括植樹，因為植樹也是他們的科學之一。
那裡的博學者 (alim) 是指能夠發明新的有用的 [想法]，並向那些懷疑或反對他的發現的人提出有力的證據來證明其精髓的人。
對他們來說，'alim'這個名字並不僅限於研究基督徒宗教的來源及其各個分支的人，他們被稱為牧師，因為與了解其他邏輯和精確科學相比，[在他們看來]了解這些是相當不顯著的。

The sixth is the Minister of Commerce and Agriculture, and his function is to supervise everything relating to them.

The seventh is the Minister of Buildings, Roads, and Bridges, and what relates to them.

The eighth is the Minister of War, who has authority over everything connected with all of the ranks of the army, their organization, equipment, and preparedness. He is in charge of artillery, gunpowder, weapons, and all matters associated with war.

The ninth is the Minister of the Sea, who supervises the ships, the teaching of naval sciences and crafts related to it, and other maritime matters.

第六位是商業和農業大臣，他的職責是監督與商業和農業有關的一切。

第七位是建築、道路和橋樑大臣，負責與之相關的事務。

第八位是軍事大臣，他的職責是監督與軍隊、組織、裝備和準備有關的一切事宜。
他負責火炮、火藥、武器以及所有與戰爭有關的事宜。

第九位是海軍部長，他負責監督船隻、海軍科學和相關工藝的教學，以及其他海事事宜。

 

All the money that they spend with the approval of the Sultan comes out of the hands of these Ministers, each one staying within the limits of his authority. If his expenses are found to be correct, then the Minister is free and clear; but if not, he is fined and must pay [the fine] himself. As for the Sultan, he does not make any claims [against the Minister), even if he is in agreement with the paying [of the fine], because all their laws and statutes maintain that [private] property is to be respected (muhtaram). That is, the Ministers are held responsible."

 

經蘇丹批准後，他們所花的所有錢都出自這些部長之手，每個人都在自己的權力範圍內。
如果他的花費被發現是正確的，那麼該大臣就可以逍遙法外；但如果不對，他就會被罰款，而且必須自己支付 [罰款]。
至於蘇丹，即使他同意支付[罰款]，也不會[向部長]提出任何索賠，因為他們所有的法律和法規都認為[私人]財產應受到尊重（muhtaram）。
也就是說，部長要負責"。

The amount paid into the hands of the Minister of the Treasury by the bankers for they are the ones who pay the money into the treasury, taking interest from it-is 281,500,000 and something [francs] each year. All the figures are in francs, which is one-fifth of a riyal.

銀行家

銀行家支付到財政部長手中的金額為每年 281,500,000 法郎，因為是他們把錢存入財政部，並從中獲取利息。
所有的數字都是法郎，也就是五分之一里亞爾。

 

[Aş-Şaffar now copies out part of the French national budget for the year 1846, following the original very closely, stating expenditures and their purposes, with one important exception: the interpreter carefully edited out expenses relating to the war in Algeria. This portion of the text has been omitted.]

國家預算

[Aş-Şaffar現在複製了1846年法國國家預算的一部分，非常貼近原文，列出了支出及其用途，但有一個重要的例外：
預測者仔細地刪除了與阿爾及利亞戰爭有關的支出。
這部分內容已被省略]。

 

NOTES：

1. The "book" is Recueil des lois de finance et autres lois de la session de 1844 (Paris, Imprimerie Royale, 1846). AN/ADXIX/F-28/1844-46.

2. Wazir al-khazna.

3. In the 1840s, the uppermost level of the Makhzan consisted only of the Sultan and his First Minister (wazir al-awwal), who served as an adviser and executor of the Sultan's orders. A small cadre of scribes (kātibs) maintained the correspondence. It was not until the reign of Muhammad IV (1859-73) and his successor Hasan 1 (1873-95) that separate ministries were established with distinct functions. See Laroui, Origines, p. 88; Lahbabi, Le gouvernement marocain, pp. 131-39; al-Manūnī, Mazahir, pp. 29-30.

4. Arabic hukkām, literally "governors." Here he means the préfets, or heads of the local départements. See Ch. 2, note 38.

 

5. Wazir mahkamat ad-din wash-shar'; in French it is Ministre de la Justice et des Cultes.

6. Wazir al-madāris, or Ministre de l'Instruction Publique.

7. Compare with Takhlis, p. 161; L'or, pp. 187-88. Ibn Khaldūn's idea of the learned man was someone who had acquired knowledge by practice; according to the fourteenth-century philosopher, "scientific instruction" was a "craft" or "habit," learned through repetition to the point of perfection. Muqaddimah 2:426, 3:299-300.

8. Ministre des Travaux Publiques.

 

9. Wazir al-bahr. The French equivalent was Ministre de la Marine et des Colonies, the title, with its allusion to Algeria, was no doubt abbreviated by the interpreter.

10. The phrase "with the approval of the Sultan" was added later in the margin.

11. "Held responsible." The Arabic text says they are kufala, or "bondsmen." In Morocco, the Sultan would commonly "eat up" the wealth of officials found mishandling state funds. Not only was the guilty party fined, but often his property was confiscated (as in the case of Ash'ash; see p. 41). The kafil (bondsman) in the Muslim court guarantees the appearance of one of the contending parties. SEI, s.v. "Kafala."

註解：

1. 該 「書 」為 Recueil des lois de finance et autres lois de la session de 1844 (Paris, Imprimerie Royale, 1846)。
AN/ADXIX/F-28/1844-46.

2. Wazir al-khazna。

3. 在 1840 年代，Makhzan 的最上層僅由蘇丹和他的第一大臣 (wazir al-awwal)組成，他們是蘇丹的顧問和命令的執行者。
一小群文士 (kātibs) 負責書信往來。
直到穆罕默德四世 (Muhammad IV，1859-73 年) 及其繼任者哈桑一世 (Hasan 1，1873-95 年) 統治時，才成立了具有獨特職能的獨立部門。
請參閱 Laroui, Origines, 頁 88；Lahbabi, Le gouvernement marocain, 頁 131-39；al-Manūnī, Mazahir, 頁 29-30。

4. 阿拉伯文 hukkām，字面意思為「總督」。
在此他指的是 préfets，或當地省份的首長。
請參閱第 2 章註 38。

5. Wazir mahkamat ad-din wash-shar'；法文是 Ministre de la Justice et des Cultes。

6. Wazir al-madāris，或 Ministre de l'Instruction Publique。

7. 與 Takhlis, p. 161; L'or, pp. Ibn Khaldūn（伊本‧哈爾杜恩）認為有學問的人是透過實踐獲得知識的人；根據這位 14 世紀哲學家的看法，「科學教學」是一種「技藝」或「習慣」，透過重複學習達到精益求精的地步。
Muqaddimah 2:426, 3:299-300。

8. Ministre des Travaux Publiques。

9. Wazir al-bahr。
法文的對應詞是 Ministre de la Marine et des Colonies，此名稱暗指阿爾及利亞，毫無疑問是口譯員簡寫的。

10. 10. 「with the approval of the Sultan」（經蘇丹批准）一詞是後來在空白處加上的。

11. 「被追究責任」。
阿拉伯文本說他們是 kufala，或「債務人」。
在摩洛哥，蘇丹通常會 「吃掉 」被發現不當處理國家資金的官員的財富。
有罪的一方不僅會被罰款，他的財產通常也會被沒收（如 Ash'ash 的案例；請參閱第 41 頁）。
回教法庭上的保釋人 (kafil)，保證爭訟雙方中的一方出庭。
SEI, s.v. 「Kafala」.

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6-2 The Revenues and Sources of Taxation in France

6-2 法國的稅收和稅源

 

As for their revenues, they come from divers sources, one being the land. The tax on land (kharaj) yields 275,997,484 [francs]. The production from state-owned lands is valued at 129,000,610 [francs].12 The tax on trees for they pay for them is 72,800,000 [francs]. The rent on state properties in different parts of the country is 5,660,000 [francs]. Another kind of tax is on doors and windows; whoever puts a door or window [in his house] must pay a tax on it. The yield from this tax was 91,488,930 [francs] in a single year. Another very important source of revenue is from appointments, which yielded them 57,737,310 [francs].

稅收

法國的稅收來自多個方面，其中之一是土地。
土地稅（kharaj）的收入為 275,997,484 [法郎]。
國有土地的收入為 129,000,610 [法郎]。
12 樹木稅為 72,800,000 [法郎]。
全國各地的國有財產租金為 5,660,000 [法郎]。
另一種稅是門窗稅；誰在自己的房子裡安裝門窗，誰就必須繳納門窗稅。
這種稅收一年的收益為 91,488,930 [法郎]。
另一個非常重要的收入來源是委任，他們從中獲得了 57,737,310 [法郎]。

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One of their laws is that whoever plans to open a shop for trade has to pay a fixed sum to the state, and that is a source from which they get 788,930 [francs]. Another law is that when someone is overdue in paying his taxes, he may be excused for fifteen days; if he still does not pay, then they write him a chit asking for it. Then he must pay a small fine in addition to his tax. From this they collected 788,930 [francs]."

營業稅

他們的法律之一是，無論誰打算開店做生意，都必須向國家繳交一筆固定的款項，這是他們獲得788,930[法郎]的一個來源。
另一項法律規定，如果有人逾期未繳稅，可以寬限十五天。
然後，他除了繳稅之外，還必須繳交一小筆罰款。
他們從中收取了 788,930 [法郎]"。

 

There is also a law that whoever buys real estate must write his contract on a special paper bearing the stamp of the state in order for it to be valid. The price paid for this paper produces revenue in the amount of 235,328,000 [francs].14

購買房地產

還有一項法律規定，無論何人購買房地產，都必須將合約寫在蓋有國家印章的特殊紙張上才能生效。
這張紙的價格產生了 235,328,000 [法郎] 的收入。

 

Their Ministers and other high officials are given houses to live in, which belong to the state along with all their furnishings. The day he assumes office, the Minister moves in, and if he is removed from office, he leaves it as he found it. At the start of each year they inspect [the houses] and sell whatever is worn or soiled, replacing them with new things. The income from these sales is 100,835,000 [francs]. 13 The nobility of the provinces pay a tax on their cultivated land in the amount of 1,600,000 [francs]. Duties on goods entering France other than sugar yielded 102,925,000 [francs], and for sugar specifically the sum is 50,252,000 [francs]. From duties on exports they get 1,244,000 [francs].

他們的部長和其他高級官員都有房子住，這些房子和他們所有的家具都屬於國家。
部長上任當天就搬進去，如果他被免職，就原封不動。
每年年初，他們都會檢查 [房屋]，然後賣掉所有破舊或骯髒的東西，換上新的東西。
這些變賣的收入是 100,835,000 [法郎]。
13 各省貴族對其耕地繳納的稅款為 1,600,000 [法郎]。
除糖以外的其他進入法國的商品的稅收為102,925,000[法郎]，具體來說，糖的稅收為50,252,000[法郎]。
從出口稅中他們得到1,244,000[法郎]。

 

Another of their sources of revenue is that everyone who owns a boat at sea must pay something to the state, which amounts to 2,916,000 [francs]. From fines on those who deal in contraband they earn 2,886,000 [francs].

船稅

他們的另一個收入來源是，每個在海上擁有船隻的人都必須向國家繳納一些費用，總額達2,916,000[法郎]。
從違禁品交易者的罰款中，他們賺取2,886,000[法郎]。

There are three things over which the state has a monopoly of sale: tobacco, salt, and gunpowder. From tobacco they earn 107,156,000 [francs]; from salt, 71,488,000 [francs]; and from gunpowder, 5,296,000 [francs]. The gate tax on wine from outside France yields 98,233,000 [francs]. From the sugar factories within France they make 10,771,000 [francs]. In addition, they have other minor sources of income. Because of the large number of [tax]payers, they collect a great amount.

國家專賣

有三種東西是國家專賣的：
煙草、鹽和火藥。
從煙草賺取107,156,000[法郎]；從鹽賺取71,488,000[法郎]；從火藥賺取5,296,000[法郎]。
來自法國境外的葡萄酒的關稅收入為98,233,000[法郎]。
他們從法國境內的糖廠賺取10,771,000[法郎]。
此外，他們還有其他次要的收入來源。
由於納稅人眾多，他們收取的稅款也很多。

 

The sum total of income and expenditures, according to what the interpreter explained to me from those pages, is that income is 1,303,684,134 [francs], and their expenses are 1,300,077,889 [francs], with 3,606,245 [francs] left over.

 

收入和支出的總和，根據翻譯員從那些頁面給我的解釋，收入是 1,303,684,134 [法郎]，他們的支出是 1,300,077,889 [法郎]，還有 3,606,245 [法郎]的剩餘。

 

They do not have a treasury where they store up their money, as we do; rather, they estimate the amount of income and expenditures and make them equal or have a little bit left over. If the revenue is less than the amount of expenditure, they create other sources of income until it is sufficient to meet their outlay. If it is greatly in excess of their expenses, then they cancel some of the sources of their income. We heard that this year they removed land taxes from small villages in the provinces because their revenues now meet their expenses.

預算、金庫

他們不像我們有金庫，把錢儲起來，而是估算收入和支出的金額，使兩者相等或有少許剩餘。
如果收入少於支出，他們就會創造其他收入來源，直到足以應付支出為止。
如果收入大大超過支出，他們就會取消一些收入來源。
我們聽說今年他們取消了各省小村莊的土地稅，因為他們的收入現在可以滿足他們的支出。

They do not think the existence of money to be strange, and their wealth is great because of their appetite for acquiring it. Nothing is more important to them than money, and every source of income for them is very profitable, such as commerce, crafts, and agriculture. They manage their affairs with the closest attention, to the point where whoever invents a new design does not have to contend with others in his trade, and whoever shows excellence in his craft, business, or farming is given a generous reward. 17

渴望獲得金錢

他們並不覺得金錢的存在是一件奇怪的事，他們的財富之所以龐大，是因為他們渴望獲得金錢。
對他們來說，沒有什麼比金錢更重要，他們的每項收入來源都非常有利可圖，例如商業、工藝和農業。
他們以最嚴謹的態度管理自己的事務，以至於誰發明了新的設計，就不必在他的行業中與其他人競爭，而誰在他的工藝、商業或農業中表現卓越，就會得到豐厚的獎賞。
17

 

One of their innovations for increasing their wealth is that they issue papers printed with a special stamp from the Sultan, covered with writing and having the amount engraved on it, and use them like dirham and dinar coins. They have a paper for a thousand [francs] and another for five hundred, as well as smaller and larger ones. In one hour they can produce a million of these, which circulate there just like coins. Indeed, they are sought after even more than coins, especially for the traveler, because of their lightness and ease in carrying. They circulate everywhere in their domain; one can present these papers to the first moneychanger (sayrafi) one meets, and he will exchange them for the riyal or other coins at the same rate as they were bought.

紙幣

他們增加財富的創新方法之一，是發行蓋有蘇丹特別印章的紙張，上面寫滿文字，並刻有金額，就像使用迪拉姆和第納爾硬幣一樣。
他們有一千 [法郎] 的紙幣，也有五百 [法郎] 的紙幣，還有更小和更大的紙幣。
在一小時內，他們可以生產一百萬張這樣的紙幣，就像硬幣一樣在那裡流通。
事實上，它們甚至比硬幣更受歡迎，尤其是對旅行者來說，因為它們輕巧、易於攜帶。
在他們的領域內，這些紙張隨處流通；一個人可以將這些紙張交給他遇到的第一個錢幣兌換商 (sayrafi)，他會以與購買時相同的價格將這些紙張兌換成里亞爾或其他硬幣。

Most of their business dealings and their earnings are heavy with usury, such as the bank, which is one of their greatest means of profitmaking. Another source [of profit] that businessmen use among themselves is [as follows]: One man buys goods from another at a certain price, but the purchaser does not pay the price and the seller does not [hand over] the goods. They decide on an appointed day and when it comes, they take a look [at the situation]. If the goods have increased in price, the seller pays the buyer the difference; if the price has dropped, the buyer pays [the difference]; but if it has stayed the same, neither one [pays). Their wiles and stratagems are beyond calculation, and their inventiveness has no limits. They know well what is apparent in the life of this world, but are completely ignorant about the hereafter.

高利貸、期貨

他們大多數的商業交易和他們的收入都有很重的高利貸，例如銀行，這是他們最大的牟利手段之一。
商人之間使用的另一種 [利潤] 來源是 [如下所示]：
 一個人以某個價格向另一個人購買貨物，但買方沒有支付價格，賣方也沒有 [交出] 貨物。
他們決定了一個日子，到了那一天，他們看一看[情況]。
如果貨品加價了，賣方向買方支付差價；如果貨品降價了，買方向賣方支付[差價]；但如果貨品維持不變，兩者都不[支付]。
他們的詭計和謀略是無法計算的，他們的創造力也是無窮無盡的。
他們對今世的生活了如指掌，但對後世卻完全無知。

This is all that it is possible for this poor insignificant self to do, given his muddled brain and the pressures of other work. Were it not for the sake of helping him whose request is hereby answeredfor obedience to him is an obligation-I would not have completed it. Nor could I have done it had my knowledge and learning been deficient in following the right path. But the blessing of obedience refilled the quiver of my thought and saved me from embarrassment, although I apologize for my shortcomings and acknowledge my weakness in composition.

 

這就是這個可憐的微不足道的自己所能做的一切，因為他的腦袋混沌不清，而且還有其他工作的壓力。
如果不是為了幫助他，因為順從他是我的義務，我是不會完成這篇文章的。
如果我的知識和學識不足以遵循正確的道路，我也不可能完成。
但順服的祝福重新填滿了我思想的顫抖，使我免於尷尬，儘管我為我的缺點道歉，並承認我在作文上的弱點。

 

May God forgive me for what my hands have committed, for the repulsive abominations my eyes have witnessed; and for the abhorrent blasphemies and confused mutterings of the misguided that my ears have heard. I ask Him to lead me back to the path of the righteous, even though I am not their equal in good works, and to bring my days to a favorable conclusion, with the help and intercession of our Lord and Master Muhammad, may God bless him and grant him salvation, and his family and friends, his wives and the progeny of his household, his relations and companions, and the people who share his belief and his law, may all of them keep to the right path. Amen.

 

願神赦免我的雙手所犯的罪，赦免我的雙眼所看見的令人厭惡的可憎行為，赦免我的雙耳所聽到的可憎的褻瀆和誤入歧途者的混亂喃喃自語。
我祈求真主引導我回到正道上，儘管我在善行上與他們不相上下，並在我們的主和教主穆罕默德（願真主祝福他，並賜予他救恩）以及他的家人和朋友、他的妻子和他家的後代、他的親人和同伴，以及與他有共同信仰和法律的人們的幫助和介入下，使我的日子有一個好的結局，願他們都能堅守正道。
阿門。

 

 (Our final invocation:) Praise be to God, Master of the Universe. Completed on the eleventh of Ramadan, in the year 1262.19 May God grant us His blessings and keep us from harm. The end.

 

(我們最後的祈禱：
）讚美真主，宇宙的主宰。
完成於 1262 年齋月十一日19 願真主賜福我們，使我們免受傷害。
結束。

 

NOTES：

12. Aş-Şaffar or his interpreter made several errors in transcribing the figures in the French budget. Income from state-owned lands was actually 1,029,610 francs; the revenue from the tax on trees should read 30,342,500 francs; the rent on state properties amounted to 5,606,000 francs; and the tax on doors and windows equalled 33,751,638 francs.

 

13. Aş-Şaffar assigns the amount of 788,930 francs to two different sources of revenue, one being taxes collected on the opening of shops, and the other being fines on late taxes. The French budget lists only one such amount, calling it a taxe de premier avertissement, meaning the collection of fines on late taxes.

14. The correct amount is 253,328,000 francs, according to the original.

                         

15. The correct figure is 1,885,600 francs.

16. Kutrabandü. This detail came from the interpreter. The budget entry

reads simply: droits et produits divers de douanes.

17. Compare with at-Tahțawi, Takhliş, p. 169; L'or, p. 197.

 

18. Riba. While the taking of interest was debated among the ulema, in practice Moroccan businessmen would lend money and receive capital plus interest in return. However, the interest was usually paid indirectly, "in the form of a fictional sale of goods at above market value. or by repayment in currency different from the one of the original loan." N. Cigar, "Socioeconomic Structures," p. 56; Maxime Rodinson, Islam and Capitalism (New York, 1973), p. 18; SEI, s.v. "Ribā."

 

19. 2 September 1846.

註解：

12. Aş-Şaffar或他的翻译在抄写法国预算数字时犯了几个错误。
國有土地的收入實際上為 1,029,610 法郎；樹木稅的收入應為 30,342,500 法郎；國有財產的租金為 5,606,000 法郎；門窗稅為 33,751,638 法郎。

13. Aş-Şaffar 將 788,930 法郎這一數額分配給兩個不同的收入來源，一個是商店開張時收取的稅款，另一個是逾期稅款的罰款。
法國預算案只列出其中一項，稱之為 taxe de premier avertissement，意即收取逾期稅款的罰款。

14. 根據原文，正確的金額為 253,328,000 法郎。

       

15. 正確的數字是 1,885,600 法郎。

16. Kutrabandü. 這個細節來自口譯。
預算項目

簡單說：
droits et produits divers de douanes。

17. 比較 at-Tahțawi, Takhliş, p. 169; L'or, p. 197。

18. Riba。
烏里瑪（ulema）之間對收取利息有爭論，但實際上摩洛哥商人會借錢給人，並收取本金加利息作為回報。
然而，利息通常是間接支付的，「以高於市值的貨品虛構銷售形式，或以不同於原始貸款的貨幣償還」。
N. Cigar, 「Socio-economic Structures,」 p. 56; Maxime Rodinson, Islam and Capitalism (New York, 1973), p. 18; SEI, s.v. 「Ribā.」 19.

 

19. 1846 年 9 月 2 日。