Mahmud Yalavach was a Muslim administrator in the Mongol Empire who ruled over Turkestan as governor and eventually went on to be mayor of Taidu (now Beijing). He was a Sogdian merchant who served as an administrator and advisor to Genghis Khan. Somewhere in the 1230s, he devised the census system accounting for the people in the newly formed Mongol Empire so they could be readily taxed. He went on to simplify the existing tax systems in his creation of two primary tax initiatives: The first was the poll tax known as the qubchir and the other was an agricultural tax known as the qalan.
- Genghis Khan: Conqueror of the World By Leo De Hartog, pg. 85
- Lane, George. Daily Life in the Mongol Empire. pp 62. 1st ed. Greenwood Publishing Group, Inc. US. 2006.
- Christian, David. A History of Russia, Central Asia, and Mongolia. pp 415. 1st ed. Blackwell Publishing, Cornwall, United Kingdom. 1998.
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