From the Pages of the Defter (ص 60)

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From the Pages of the Defter (ص 60)

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that the idea for comprehensive reform of the tax system was already being implemented, if
only experimentally, in the mid-1830s.*° The temettuat surveys of the 1840s sought to
record the names, statuses, and professions of household heads, as well as details about
households’ propreties, incomes, and tax payments.* One may note, experimental
implementation of reform was not extraordinary in the Empire. The Vilayet Law, for
example, when promulgated in 1864, was implemented only in the Danube region, as a test
case. With some modifications and additions, the law was then declared and applied more
broadly in 1867 and, after further modification, most broadly from 1871.® Tax reform
implementation underwent the same process.
Widespread implementation of tax reforms began in the 1840s. Emval ve emlak
(moveable and immoveable properties) surveys, as they were initially called, and their
successors, the temettuat surveys, gradually came to be conducted widely across Anatolia
and the European provinces.®° Within two years, some 18,000 income registers were
®° For a study of this register, see ismail Demir, ed. Kayseri Temettuat Defteri (H.1250 / M. 1834 Tarihli
(Kayseri: 1998-99, 3 vols.) My information about Demir’s study comes from Yoichi Takamatsu’s article,
“Ottoman Income Survey (1840-1846)” in Hayashi Kayoko and Mahir Aydin, eds. The Ottoman State and
Societies in Change: A Study of the Nineteenth Century Temettuat Registers (Kegan Paul International,
2004, and New York: Routledge, 2010): see esp., pp. 16-18.
84 Tevfik Guran, “Temettuat Registers as a Resource about Ottoman Social and Economic Life”, in Hayashi
and Aydin, eds., 7-8.
®° For details see Carter V. Findley, “The Evolution of the System of Provincial Administration as Viewed
from the Center”, in David Kushner, ed. Palestine in the Late Ottoman Period: Political, Social, and
EconomicTransformation (Jerusalem: Yad izhak Ben-Zvi, 1986): 3-29.
°° According to scholarly convention, they are labeled surveys. As Takamatsu points out, “It is not yet
clear, however, how the surveys had been conducted ....” (Kayoko and Aydin, eds., 17.)
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From the Pages of the Defter

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Susynne McElrone

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