Besides the tax upon arable lands, of which we have hitherto spoken, Chosroes introduced into into Persia various other imposts.  The fruit trees were everywhere counted, and a small payment required for each.  The personality of the citizens was valued, and a graduated property-tax established, which, however, in the case of the most opulent, did not exceed the moderate sum of forty-eight dirhems (about twenty-seven shillings).  A poll-tax was required of Jews and Christians, whereof we do not know the amount.  From all these burdens liberal exemptions were made on account of age and sex; no female paid anything; and males above fifty years of age or under twenty were also free of charge.  Due notice was given to each individual of the sum for which he was liable, by the publication in each province, town, and village, of a tax table, in which each citizen or alien could see against his name the amount about to be claimed of him, with the ground upon which it was regarded as due.  Payment had to made by instalments, three times each year, at the end of every four months.

In order to prevent the unfair extortion, which in the ancient world was always, with reason or without, charged upon collectors of revenue, Chosroes, by the advice of the Grand Mobed, authorized the Magian priests everywhere to exercise a supervision over the receivers of taxes, and to hinder them from exacting more than their due.  The priests were only too happy to discharge this popular function; and extortion must have become rare under a system which comprised so efficient a safeguard.

Another change ascribed to Chosroes is a reform of the administration of the army.  Under the system previously existing, Chosroes found that the resources of the state were lavishly wasted, and the result was a military force inefficient and badly accoutred.  No security was taken that the soldiers possessed their proper equipments or could discharge the duties appropriate to their several grades.  Persons came before the paymaster, claiming the wages of a cavalry soldier, who possessed no horse, and had never learned to ride.  Some, who called themselves soldiers, had no knowledge of the use of any weapon at all; others claimed for higher grades of the service than those whereto they really belonged; those who drew the pay of cuirassiers were destitute of a coat of mail; those who professed themselves archers were utterly incompetent to draw the bow.  The established rates of pay varied between a hundred dirhems a year and four thousand, and persons entitled to the lowest rate often received an amount not much short of the highest.  The evil was not only that the treasury was robbed by unfair claims and unfounded pretences, but that artifice and false seeming were encouraged, while at the same time the army was brought into such a condition that no dependence could be placed upon it.  If the number who actually served corresponded to that upon the rolls, which is uncertain, at any rate all the superior arms of the service fell below their nominal strength, and the lower grades were crowded with men who were only soldiers in name.