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The Nineteenth-Century Ottoman Tax Reforms and Revenue System

Abstract

One of the most significant, but unstudied, aspects of the reforms accomplished in the Ottoman Empire during the nineteenth century under the leadership of the Tanzimat statesmen and of Sultan Abd ul-Hamid II was a radical transformation of the traditional Ottoman tax structure and the introduction of the system that has remained in force, with relatively few changes, to the present day, at least in the Republic of Turkey.

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page 422 note 1 Baş Vekalet Arşivi (henceforth referred to as BVA), Kanun-u Kalemiye register, Muhtelif 38, pp. 1–5.

page 422 note 2 BVA, Buyruldu IV, 40, Cemazi I 1262.

page 423 note 1 BVA, Cevdet Maliye 10658, 12 Rebi II 1265; Irade, Meclis-i Vala 5609, 23 Zilhicce 1267; Meclis-Vala 7366, 11 Zilkade 1267; Irade Dahiliye 13563, 24 Safar 1267.

page 423 note 2 BVA, Kanun-i Kalemiye register, Muhtelif 38, pp. 5–8, 97, 29 Safar 1258, II Şaban 1243;Irade, Meclis-i Vala 19710, 27 Receb 1262; Irades on the confiscation of flefs also were issued on 14 Cemazi II 1265 and 25 Cemazi I 1267, but copies have not yet been found.

page 426 note 1 BVA, Irade, Meclis-i Vala 9828, 27 Rebi II 1269; Meclis-i Vala 13897, 5 Cemazi II 1271; Meclis-i Mahsus 232, 21 Rebi II 1272.

page 426 note 2 BVA, Irade, Meclis-i Mahsus 532, Zilhicce 1274.

page 427 note 1 The Tapu Nizamname/Cadastral Regulation of 8 Cemazi II 1275/13 Jan 1859 can be found in Young George, Corps de droit ottoman: recueil des codes, lois, règlements, ordonnances et actes les plus importants du droit intérieur, et d'études sur le droit coutumier de l'Empire ottoman (7 vols.; Oxford, 19051906), VI, 93100;Düstur1, I, 200–8;BVA, Irade, Mecis-i Mahsus, 886.

page 427 note 2 The regulation was issued on 15 Receb 1277/27 January 1861, the instructions as to its enforcement on 18 Cemazi II 2277/2 January 1861;BVA, Irade, Meclis-i Mahsus 910.

page 428 note 1 BVA, Irade, Meclis-i Mahsus 3074, 5 Safar 1297.

page 428 note 2 BVA, Irade, Meclis-i Mahsus 4063, 3 Cemazi II 1305;Nizamat, II, 82;Young, VI, 120–123.

page 428 note 3 BVA, Irade, Meclis-i Mahsus 2606, 17 Cemazi II 1294;Düstur1, IV, 820–2;Meclis-i Mahsus, 3084, 5 Rebi I 2297;Young, VI, 120–3;Nizamat, II, 82;Mecis-i Mahsus, 3827, 4063, 2942.

page 429 note 1 BVA, Irade, Dahiliye 31455, 1 Ramazan 1277;Meclis-i Mahsus 1270, 23 Zilhicce 1280.

page 429 note 2 Düstur1, II, 41;BVA Meclis-i Tanzimat 1, 48, VII, 132–44, 20 Rebi I 1288;Düsturt1, III, 243, 268.

page 429 note 3 BVA, Meclis-i Mahsus, 2554, 10 Rebi II 1294;Meclis-i Mahsus 3084, 5 Rebi I 1287;Meclis-i Mahsus 3077, 4 Safar 1297;Düstur1, II, 41, 49, IV, 804.

page 430 note 1 BVA, Irade, Meclis-i Vala 13897, 4 Cemazi II 1271;Meclis-i Mahsus 1190, 17 Saban 1280.

page 431 note 1 BVA, Irade, Dahiliye 45606, 15 Cemazi II 1289;Kanunname-i Askeri, IV, 10, 17, 46;Meclis-i Mahsus 1663, 21 Zilhicce 1287;Irade, Dahiliye 43884, 8 Safar 1288; 15 Cemazi II, 1289;Irade, Dahiliye 47558, 23 Safar 1291.

page 431 note 2 BVA, Meclis-i Mahsus 3669, 16 Muharrem 1304;Young, II, 396–402.

page 431 note 3 Düstur 1, IV, 431, 857.

page 432 note 1 BVA, Irade, Meclis-i Mahsus 4063, 8 Cemazi I 1305.

page 433 note 1 BVA, Irade, Meclis-i Vala 25822, 18 Safar 1284.

page 433 note 2 18 Cemazi II 1286; BVA, Irade, Meclis-i Vala 25822, 18 Safar 1284, Meclis-i Tanzimat 247, Cemazi I 1286.

page 433 note 3 BVA, Nizamat, IV, 55;Irade, Meclis-i Mahsus, 4706, 28 Cemazi II 1207,Meclis-i Mahsus 4795, 18 Şevval 1307.

page 434 note 1 BVA, Tanzimat, III, 14Irade, Meclis-i Vala 13.

page 434 note 2 Düstur 1, III, 318;BVA, Meclis-i Tanzimat, 201;Irade Meclis-i Mahsus 1517.

page 434 note 3 Düstur 1, V, 886;BVA, Nizamat, II, 323;Young, VI, 17;Yildiz Archives 47/43 kism 37;BVA, Medis-i Mahsus 3927; for separate regulations for the rock quarries, dated 24 Rebi I 1305, see Nizamat, II, 29;Düsturt 1, V, 971;Meclis-i Mahsus 4022.

page 435 note 1 BVA, Buyruldu, II, 144.

page 435 note 2 BVA, Irade, Dahiliye 5210, 3 Cemazi I 1261.

page 436 note 1 BVA, Irade, Dahiliye 4, 12 Muharrem 1272;Irade, Meclis-i Vala 15679, 5 Zilhicce 1272;Irade, Meclis-i Vala 15247, 3 Receb 1272.

page 436 note 2 21 Rebi I 1278, Düstur 1, II, 89–107.

page 437 note 1 Düstur 1, III, 302;BVA, Irade Hariciye 15617, 28 Ramazan 1290; Buyruldu III, 87,106–7.

page 437 note 2 Düstur 1, Zeyl III, 103–12;BVA, Mecis-i Tanzimat, VII, 218–26;Meclis-i Mahsus 3309.

page 438 note 1 Düstur 1, I, 315, 321, II, 721, V, 1055;BVA, Meclis-i Vala 9409, 21 Safar 1269;Meclis-i Tanzimat, II, 54–6, 8 Cemazi II 1279.

page 438 note 2 BVA, Meclis-i Tanzimat, II, 216–20, Meclis-i Mahsus 1519.

page 438 note 3 BVA, Meclis-i Tanzimat, II, 315–19.

page 438 note 4 BVA, Meclis-i Tanzimat, III, 88–90;Düstur 1, I, 352–7;Bey Grégoire Aristarchi, Législation ottomane, ou recueil des lois, règlements, ordonnances, traités, capitulations et autres documents officith de l'Empire ottoman (7 vols.; Constantinople, 18731888), 2, 289304.

page 439 note 1 Düsturl, IV, 235, 245;Young, II, 166–80;Great Britain, Parliamentary Papers, Turkey no. 8 (1881), p. 14.

page 439 note 2 Düsturt, V, 582–96,;BVA Nizamat, II, 131;Irade, Meclis-i Mahsus 3703.

page 439 note 3 6 Rebi II 1286,BVA, Irade, Şura-yi Devlet 136.

page 440 note 1 8 Şeval 1298;Düstur 1, Zeyl 2, PP. 3–8 or 15–24 (depending on the printing);BVA, Meclis-i Tanzimat, VII, 97–104;Trade, Şura-yi Devlet, 3148; also published separately in Istanbul in 1300.

page 440 note 2 29 Ramazan 1304;BVA, Nizamat, II, 291;Meclis-i Mahsus 3847;Düsturt 1, V, 839.

page 441 note 1 9 Şeval 1283;BVA, Buyuruldu V, 92;Düstur 1, I, 776.

page 441 note 2 Young, II, 263–8.

page 441 note 3 The Land Law of i April 1274, in Düstur 1, I, 165–82, and Young, VI, 83;the Tapu Regulation of 8 Cemazi II 1275, in Düstur 1, I, 200–8, and Young, VI 93–100; the Foundation Lands Regulation of 19 Cemazi I 1290, in BVA, Meclis-i Mahsus 1194; and the final regulation of Tapu registrations and charges, issued on 2 Zilkade 1285/14 February 1869, has not yet been located.

page 442 note 1 BVA, Irade, Meclis-i Mahsus 942.

page 442 note 2 BVA, Irade, Meclis-i Mahsus 8,

page 442 note 3 8 Muharrem 3278.

page 442 note 4 8 ZiLkade 3278;BVA, Buyuruldu III, 179–81.

page 443 note 1 Düstur 1, II, 712;BVA, Meclis-i Mahsus 37, 24 Zilkade 1282.

page 443 note 2 I Cemazi I, 1284;Düstur 1, II, 712.

page 443 note 3 BVA, Meclis-i Mahsus 2776, 10 Şaban 1295.

page 443 note 4 Düstur 1, II, 52–5;Meclis-i Tanzimat VII, 68.

page 443 note 5 Nezaret-i Umur-u Ticaret ye Nafia, Istatistik-i Umumi Idaresi.Devlet-i Aliye-i Osmaniyenin 1313 senesine mahsus istatistik-i umumisidir (Istanbul, 1316), p. 121.

page 445 note 1 21 Rebi II 1259;BVA, Irade, Meclis-i Vala 56981.

page 445 note 2 BVA, Trade, Meclis-i Mahsus 5087, 19 Zilhicce 1275.

page 445 note 3 16 Şeval 1277;BVA, Meclis-i Mahsus 946;17 Rebi II 1277, Düstur 1, II, 565;Meclis-i Tanzimat, I, 155–6.

page 445 note 4 22 Muharrem 1291, BVA, Trade, Meclis-i Vala 5378.

page 446 note 1 BVA, Nizamat, XI, 95, 257.

page 446 note 2 21 Cemazi I 2278/24 November 1861;BVA, Irade, Meclis-i Mahaus 1045.

page 446 note 3 BVA, Irade, Meclis-i Mahsus 1206, 9 Şeval 1280;Meclis-i Vala 22418, 26 Cemazi I 2280;Meclis-i Tanzimat, II, 286–7, 4 Ramazan 1286;Mecis-i Tanzimat, III, 6–7, 13 Rebi II 1288.

page 447 note 1 I Zilhicce 1278, BVA, Irade Meclis-i Mahsus 1081;Meclis-i Mahsus 1219, 8 Zilhicce 1280.

page 447 note 2 BVA, Irade Meclis-i Vala 812, 10 Receb 1284;Irade, Şura-i Deviet 108, 22 Muharrem 1285;Meclis-i Vala 14, 3 Zilkade 1284.

page 448 note 1 10 Zilhicce 1290, Meclis-i Mahsus 2048;Düstur 1, III, 329–60.

page 448 note 2 23 Muharrem 1294;BVA, Irade, Şura-yi Deviet 1606, Meclis-i Mahsus 2522 and 2801.

page 448 note 3 Düstur 1, Zeyl, IV, 332, 348, 348–64;BVA, Yildiz Archives 2290, 36/28 June 1295.

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International Journal of Middle East Studies
  • ISSN: 0020-7438
  • EISSN: 1471-6380
  • URL: /core/journals/international-journal-of-middle-east-studies
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