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==Islamic Caliphate== {{Main|Jizya}} The Islamic [[Caliphate]] introduced a new form of tribute, known as the '[[jizya]]', that differed significantly from earlier Roman forms of tribute. According to Patricia Seed: {{quote|What distinguished jizya historically from the Roman form of tribute is that it was exclusively a tax on persons, and on adult men. Roman "tribute" was sometimes a form of borrowing as well as a tax. It could be levied on land, landowners, and slaveholders, as well as on people. Even when assessed on individuals, the amount was often determined by the value of the group's assets and did not depend—as did Islamic jizya—upon actual head counts of men of fighting age. Christian Iberian rulers would later adopt similar taxes during their reconquest of the peninsula.<ref>{{Cite book|title=Ceremonies of Possession in Europe's Conquest of the New World, 1492-1640|first=Patricia|last=Seed|year=1995|publisher=[[Cambridge University Press]]|isbn=0-521-49757-4|page=80}}</ref>}} Christians of the [[Iberian Peninsula]] translated the term 'jizya' as ''tributo''. This form of tribute was later also applied by the [[Spanish Empire|Spanish empire]] to their territories in the [[New World]].<ref>{{Cite book|title=Ceremonies of Possession in Europe's Conquest of the New World, 1492-1640|first=Patricia|last=Seed|year=1995|publisher=Cambridge University Press|isbn=0-521-49757-4|pages=80–1}}</ref>
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