It developed from an earlier form of land taxation and was, in principle, only payable by non-Muslims; it was seen as a counterpart to zakat paid by Muslims. The Haraç system later merged into the Cizye taxation system.
Haraç collection was reformed by a firman of 1834, which abolished the old levying system, and required that haraç should be raised by a commission composed of the Kadı and the Ayans, or municipal chiefs of Rayas in each district. The firman made several other changes to taxation.
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