tax imposed under Islamic law on non-Muslims permanently residing in a Muslim state as part of their dhimmi status. As a poll tax, the tax usually only applied to free, abled-bodied adult men. The jizya could also be qualified by the income of the individual. Various rationales have been posited for the poll-tax. A common one is that it is a fee in exchange for being able to practice one's religion under an Islamic state, or being a fee in exchange for Muslim protection from outside aggregation. Some interpreters saw it as evidence of the humiliated status of religious minorities. For instance, Amr ibn al-As, after conquering Egypt, set up a census to measure the population for the jizya, and thus the total expected jizya revenue for the whole province, but organized the actual collection by partitioning the population into wealth classes, so that the rich paid more and the poor less jizya of that total sum. Elsewhere, it is reported customary to partition into three classes, e.g. 48 dirhams for the rich, 24 for middle class and 12 for the poor. In 1855, the Ottoman Empire abolished the jizya tax, as part of reforms to equalize the status of Muslims and non-Muslims. It was replaced by a military-exemption tax on non-Muslims, the Bedel-i Askeri. It was once thought that the Islamic poll-tax was related to a Byzantine poll-tax in pre-Islamic times, but all such sources for the Byzantine poll-tax have now been redated to the Islamic period, leaving no Byzantine evidence for this practice in pre-Islamic times. Canada The Chinese head tax was a fixed fee charged to each Chinese person entering Canada. The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of 1885 and was meant to discourage Chinese people from entering Canada after the completion of the Canadian Pacific Railway. The tax was abolished by the Chinese Immigration Act of 1923, which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories. The 1923 act was revoked in 1947. Ceylon In Ceylon, a poll tax was levied by the British colonial government of Ceylon in 1920. The tax charged 2 rupees per year per male adult. Those who did not pay had to work on the roads for one day in lieu of the tax. The Young Lanka League protested the tax, led by A. Ekanayake Gunasinha,