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7. The Caliphate of Abu Bakr and Umar

18. Uthman's Concept of the Caliphate

19. Governors of Uthman

22. Campaigns Against Nubia

25. Conquest of the Island of Cypress

26. Campaigns in Syria, Armenia, and Asia Minor

32. Transoxiana

35. Abdur Rahman bin Auf

50. Naila's Letter to Amir Muawiyah

52. What the Companions Said About Uthman's Assasination

59. Politics in the time of Uthman

In the time of Uthman the economic resources of the State were: Zakat, Ushr, Khara;, Jazya, Fay and Ghanimah. Zakat- was a 21/z per cent levy on capital assets. Uthman levied the Zakat on some of the items which had escaped taxation previously. Ushr was a ten per cent levy on agricultural land as well as merchandise imported from abroad. Kharaj was a levy on land in conquered territories. The rate of Kharaj was higher than the Ushr. Jizya was a poll tax levied on non-Muslims. Fay was the income from State land. Ghanimah was the booty captured on the occasion of war with the enemy. Four-fifth of the booty was distributed among the soldiers taking part in the war while one-fifth was credited to the State fund. During the time of Uthman the income of the State increased considerably. When 'Amr b Al 'Aas was the Governor of Egypt the complaint against him was that the receipts from Egypt were low. He said that the she-camel could not give more milk. When Abdullah bin Sa'ad was appointed as the Governor, the revenues of the province increased. When confronted with this situation 'Amr b Al 'Aas said, "Yes, the she-camel has given more milk, but its young ones have been starved." This shows that under Uthman the revenues of the State increased. The view of 'Amr b Al 'Aas that the young one of the she - camel had been starved was merely an apologetic way of justifying his own administration