(1) Kazi Kelan, superior judge and chief of jurisdiction throughout the Khanat.
(2) Kazi Ordu, who attends the Khan as superior judge in his campaigns.
(4) Reis, who is inspector of the schools, and exercises a surveillance over the administration of the laws respecting religion.
(5) Mufti, of whom there is one in every considerable city.
(6) Akhond, professor or elementary teacher.
The first three belong to the higher rank of officials, and on entering upon their functions, are richly provided for by the Khan. The three others draw their stipends from the Vakf (pious foundations) paid to them in money and produce; but it is, besides, the usage for the Khan to make them certain presents every year, at the festivals of the Kurban and the Noruz. The Ulemas of Khiva do not stand in as high repute for learning as those of Bokhara, but they are far from being so presumptuous and arrogant as the latter; and many are animated by a sincere zeal to improve their countrymen as far as they can, and to soften the rude habits contracted by constant wars.
(_a_) Salgit, corresponding with our land-tax. For every piece of ground capable of cultivation, measuring ten Tanab (a Tanab contains sixty square ells), the Khan receives a tax of eighteen Tenghe (about ten shillings.) From this the following are exempt: the warriors (Nöker or Atli), the Ulemas, and Khodja (descendants from the Prophet).
(_b_) Zekiat (customs), in accordance with which imported wares pay 2-1/2 per cent, on their value, whereas for oxen, camels, and horses [Footnote 113] a Tenghe per head, and for sheep half a Tenghe per head, were payable yearly.
[Footnote 113: Only those, however, are obliged to pay who have more than ten, which constitute a herd.]
The collection of the Salgit is left to the Kushbeghi and Mehter, who make circuits for the purpose every year through the principal districts, and hold the Yasholu [Footnote 114] responsible for the collection in the particular departments.
[Footnote 114: 'The great of age,' as the grey-beards are denominated in Khiva.]
The collection of the Zekiat is controlled by a favourite Mehrem of the Khan, who visits, attended by a secretary, the tribes of nomads; and, as it is impossible to count the cattle, he every year taxes each tribe at a rate fixed after negotiation with his Yasholu. Of course, in this operation, the principal profit finds its way into the sack of the Mehter; and the Khan last year was made to believe that the Karakalpak had only 6,000 oxen, and the Yomuts and Tchaudors only 3,000 sheep taxed last year, which was, as I heard, only a third of the truth.