On One of Materials Concerning Tax Collect in Egypt of Early Islamic Period

Although Daniel C. Dennett, after his investigation of Aphrodito Greek Papyrus, opposed the “Tribute” thesis of Becker, the way of collecting tax organized in the middle Umayyad dynasty is found to be different from one of traditional materials which is recorded by al-Maqrizi's al-khitat. This should be identified to be one of the Arab Conquest Age. The system of tax collect was gradually established in the age of Umayyad dynasty when the Arabic rule over Egypt was strengthened, in parallel with the centralization of Islamic Empire.