From the Pages of the Defter (ص 59)

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From the Pages of the Defter (ص 59)

المحتوى

Tax Reform
Simplification and streamlining of the tax system were goals of the reforms declared in the
November 1839 Gulhane Hatt-! Himayunu which inaugurated the Tanzimat. In reality, these
reforms had begun earlier, under Sultan Mahmud II (r. 1808-1839). Stanford Shaw traced
Tanzimat-era tax reform ideas to a proclamation of reform in early 1838.>"
Table 1.1
Fees Charged Property Owners to Register Emlak, according to the
1874 Emlak Registration Law”
Costs to Register One Property
Assessed Property Cost of Certificate | Additional Fees
Value of milk (kurus) (kurus) (kurus)
< 5,000
5,000 — 10,000
10,000 — 20,000
20,000 — 30,000
every additional
10,000 (to 100,000)
90,000 - 100,000 3 50
2 100,000
+ 5 (ea. 10,000)
More recently, even earlier proof of reform has come to light. A temettuat (profits) register
brought to light by Ismail Demir for the population of Kayseri, in central Anatolia, indicates
8! This was on 23 February 1838 / 19 Dhu al-Qa’da 1255H. Stanford Shaw, “The Nineteenth-Century
Ottoman Tax Reforms and Revenue System”, LIMES 6/4 (1975): 422.
® Source: 28 Rajab 1291 (10 September 1874) Emlak-i sirf icin Defterhane’den verilecek senedata dair
nizamname (Law concerning Title Deeds to be issued by the Defter-i Khakani for Pure Mik. See Article
10, Ongley, 233.
42

هو جزء من

From the Pages of the Defter

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المنشئ

Susynne McElrone

مجموعات العناصر

Generated Pages Set

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