2. Diwanu’I Kharaj This Diwan, founded under the Umayyads, was continued by the Abbasids. It not only kept the account of the taxes collected, but also maintained the records of the expenditure. In this way it became the Central Finance Board. As under the Umayyads, it was one of its duties to collect the taxes of as-Sawad, the richest province of the Empire. All amounts remaining over in the provinces, after payment of the salaries of the officials and meeting other necessary expenditure, were received in this office. ’
