"The capitation tax, is a species of punishment, inflicted upon infidels on account of their infidelity, whence it is termed Jizyat, which is derived from Jizya, meaning retribution ... Capitation tax is a sort of punishment inflicted upon infidels for their obstinacy in infidelity. ... Whence it is that it cannot be accepted of the infidel if he send it by the hands of a messenger, but must be exacted in a mortifying and humiliating manner, by the collector sitting and receiving it from him in a standing posture; (according to one tradition), the collector is to seize him by the throat, and shake him saying ‘Pay your tax, Zimmee’."