Diwan al-kharaj

Definition of "Diwan al-kharaj"

Finance department of the central government during the ‘Abbasid period (AD 750–945). It had a number of wings. Majalis al-’asl (where the chief used to sit) were responsible for drawing financial estimates. There were majalis al-hisab for reviewing the provincial accounts before they were ratified in the majalis al-jama‘ah, the bureau for closing the accounts of local buywt al-’amwal. Then there were majalis al-sudan, probably a bureau for drafts or perhaps for keeping reg- isters and majalis al-tafsil which kept specified charts over individual tax-payers, their circumstances, yields and correspondence regarding their problems. Finally, it contained majalis al-jaish that kept an eye on the military participation, tax levy and the tasabbub [see hawala] that flowed to them. Diwan al-kharaj functioned independently of other departments. It functioned as an internal audit office over the wazirs, and also looked after the agricultural and economic productivity of the provinces.