<p style='text-align: justify;'>Letter sent from Palermo by Hayyim b. ʿAmmar (according to Gil 1997) or Zakkar b. ʿAmmar (according to Ben-Sasson 1997) to Joseph b. Mūsā Tahertī in Fustat. The writer writes how two ships had sunk along with the merchants and goods which had been onboard. He also describes doing business with both Jewish and Muslim merchants from Sicily and mentions a certain Abū ʿAbd Allah and the special ʿušr tax imposed in Sicily on imported goods. Ca. 1069 CE.</p>