Martin Schwartz, More on harka and *harkapati-
This article expands earlier remarks on the history of the Middle Persian taxation term harg/xarg (BAI 17, pp. 26-27). It focuses on the compound *harkapati- 'chief tax official', especially in light of T. Gnoli's recent study of the term in material from Palmyra. In addition, the Old Georgian borrowing from the MPers. simple term is noted, as well as a late Pahlavi borrowing from the Arabic formation xaraj.