The poll-tax or rather "protection money" that has to be paid by the DHIMMIS under Islamic rule:

Fight those who believe not in Allah and the Last Day and do not forbid what Allah and his messenger have forbidden - such men as practise not the religion of truth, being of those who have been given the book - until they pay the tribute out of hand and have been humbled (humiliated). Surah al-Baqara 9:29

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