نوع مقاله : مقاله پژوهشی
موضوعات
عنوان مقاله English
نویسندگان English
Jamshid Jamshidian (Arbab Jamshid), the first Zoroastrian representative in the National Assembly, was a great merchant and money changer of the late Qajar period. He began his career as a laborer in the sewing industry and gradually became the great and wealthy money changer of his time. Jamshidian's trading house had branches in most of the major cities of Iran and different countries. Due to the size of the Jamshidian exchange activity, this exchange was known as Jamshidian Bank which played a major role in Iran's domestic and global credit as well as financial exchanges. The huge profits from this large volume of trade and exchanges led to Jamshidian's investment in real estate in Tehran and other cities, amounting to 37 settlements throughout Iran. Among them is Jamshidian's property in the villages of Salami and Sedeh.
The present article aims to analyze and explain the ownership of the two regions of Salami and Sedeh by Arbab Jamshid. It then tries to answer the question of ownership and tax issues and how to receive taxes in the two mentioned regions.Unpublished documents from the Jamshidian family and documents from the National Archives of Iran are the main sources of this article. An attempt has been made to answer the above questions in the framework of document research and by using the method of document research in a descriptive-analytical manner after studying the documents as well as considering the existing study gap.
The result of the research indicates that the economic benefits of the region have doubled the value of the property and its productivity, and have made merchants and large money-changers such as Arbab Jamshid eager to invest and own lands in Salami and Sedeh. These decisions took place while the assessment, collection, and follow-up of taxes in the region were disarranged and subject to climatic conditions, depending on the decisions of the rulers and administrators. At the same time, the evolution of tax laws had been irregular and sometimes regressive.
کلیدواژهها English