In the time of Uthman the economic resources of the State were: Zakat, Ushr, Khara;, Jazya, Fay and Ghanimah. Zakat- was a 21/z per cent levy on capital assets. Uthman levied the Zakat on some of the items which had escaped taxation previously. Ushr was a ten per cent levy on agricultural land as well as merchandise imported from abroad. Kharaj was a levy on land in conquered territories. The rate of Kharaj was higher than the Ushr. Jizya was a poll tax levied on non-Muslims. Fay was the income from State land. Ghanimah was the booty captured on the occasion of war with the enemy. Four-fifth of the booty was distributed among the soldiers taking part in the war while one-fifth was credited to the State fund. During the time of Uthman the income of the State increased considerably. When 'Amr b Al 'Aas was the Governor of Egypt the complaint against him was that the receipts from Egypt were low. He said that the she-camel could not give more milk. When Abdullah bin Sa'ad was appointed as the Governor, the revenues of the province increased. When confronted with this situation 'Amr b Al 'Aas said, "Yes, the she-camel has given more milk, but its young ones have been starved." This shows that under Uthman the revenues of the State increased. The view of 'Amr b Al 'Aas that the young one of the she - camel had been starved was merely an apologetic way of justifying his own administration