There are many colleges (medresseh), supported by public funds, in which students are instructed in religion and Persian and Arabic literature, as well as in a certain amount of scientific knowledge, and many schools for children, while private tutors are very common, being employed by all families who have the means. A polytechnic school with a number of European professors, opened in Teheran in 1849, has done much towards introducing the knowledge of Western languages and scietice into Persia. There are also military eolleges at Teheran and Tabriz. At Teheran there is a French school supported by the Alliance Française. But the bulk of the population are tauglit only to read the Korân. A 'political college,' Medresseh i Siast, with about 50 pupils, was opened in 1900, and prepares candidates for service in the Foreign Office, which pays 133,000 krans per annum for its maintenance. Some 40 new schools have been opened at the cost of all who draw pay from the Government, regardless of class, who have to pay 1 per cent. on their emoluments for the upkeep of these schools. Medical schools have also been started under the supervision of French doctors. Justice. The Minister of Justice, assisted by an Advisory Council, composed of a legal adviser, the Attorney General, Chief of the High Court of Appeal, and three of the chief directors of the Ministry of Justice, endeavours to supervise the organisation and the proper function of justice in Persia. The Jurisconsult" of the Ministry of Justice is a Frenchman, who has now also been made the Chief of the "Ecole des Droits." There are in every town of Persia police magistrates, and in big towns- tribunals which deal with cases coming within the sphere of public and criminal laws. There are also courts of appeal in big towns and a High Court of Appeal in Teheran which is similar to the Cour de Cassation in France.
Finance.
The revenue for 1911-12 amounted to 2,042,8501, and the expenditure to 1,608,600%. In 1912-13 the revenue amounted to 1,055,7927., and in 1913-14 to 1,480,7781. These are the latest available figures. More than half of the revenue consists of payments in cash or kind raised by assessments upon towns, villages, and districts, each of which has to contribute a fixed sum, the amount of which is changed from time to time by táx-assessors (intimayiz) appointed by the Government. Almost the entire burthen of taxation lies upon the labouring classes. Approximate gross Customis receipts for three years (£1=34 Krans in 1916-17; £1-30 Krans in 1917-18; and £1-28 Krans in 1918-19):- 1918-19 1916-17, Kox003917-181 Northern Zone :- £ 136 Azerbaijan (Tabriz).
- 4,600
69,800 27,071 Astara 68,550 21,500 8,270 Chilan (Enzely 181,760 loans 63,000 57,120 Meshedrear aly 16,736 11,100 4,180 Benderguez 8,526 7,900 11.031 Khorassan 105,590 88,000 82,740 Kerimanshah and Hamadan 16,100 12,400 148,085 Southern Zone :- Bushire 117,530bt $60,500 281,600 Bandar Abbas. 87,500 112,800 148,510 Mohammeral Teheran 132,000 209,200 298,246 33,228 9,400 12,537 Total 846,474 805,600 1,074,140
