2. Diwanu’I Kharaj This Central Board directly administrated the revenue side of as-Sawad, the richest region of the Empire, and also administered the entire finance of the state. It was the Central Finance Board where all receipts and disbursements were made and records relating to them maintained. The surplus of the provinces was paid into this Board. Still, as we shall see below, huge sums were kept in the provincial treasuries for local purposes and emergencies.
3. Diwanu’r-Ras’il The Holy Prophet employed several persons to maintain the records of the State. During the Pious Caliphate the machinery at the Centre was almost the same as far as correspondence was concerned. Individual companions were employed to record the various activities of the state. Under the Umayyads a regular Board of Correspondence (Diwanu’r - Rasa’il) was established. Literally it means a Board of Letters or Pamphlets. As a matter of fact this Board issued circulars and pamphlets giving instructions to the provincial officers and the subjects in general. Some of these circulars and pamphlets have been copied in the book of alJahshiyari. This Board dealt with all correspondence under the early Caliphs was very brief and to the point.
