From the Pages of the Defter (ص 211)

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From the Pages of the Defter (ص 211)

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family partnerships. It is relevant to note the manner in which these partnerships were
recorded in the tax register. One partner was named; the other was not. Most commonly
one finds the following notation: ve seriki (and partner). Unusually, the notations ve biraderi
°6! The printed-form of the
(and brother) and ve sdreka (and partners) were recorded.
registration book paved the way for joint ownership, labeling the owners’ column in the
plural, Esami-i Ashab-i Emlak (see Appendix |), that is “Names of the Owners of the
Property”. If we consider that Tanzimat-era tax reform was a shift to a system of individual
accountability from a tax-collection system that was structured around the collective, in
which the mukhtar(s) of a village was responsible for collecting from villagers proportionally
and paying, then the idea that only one member of a partnership would be denoted as the
taxpayer in a situation of collective ownership does not seem incongruous but, rather, an
extension of previous custom.
Three of the seven names which appear as Jamrura owners from Taffuh in the 1876
tax register are unquestionably identifiable today among the list of twenty-four tapu holders
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mentioned in the court case.° The other three are questionably identifiable.°°? The seven
°°! Both these classifications are found in the small village of Dayr al-Hawa, for example.
°° These are al-Hajj Sulayman b. Salim, Muhammad b. Nasrallah Zreigat, and Tamim b. Muhammad
Sarayreh (spelled in the 1875 register with the letter siin, not saad).
°°3 The three questionable references are (1875 / 1895): Muhammad ‘Isa Tubas and Muhammad ‘Isa al-
Qawmah (the only Muhammads b. ‘Isa in either list); Jabr b. Sulayman and Jabr ‘Uthman (the only
Jabr/Jabr in the list); and Husan b. Husayn Muhammad in the 1875 register, compared with, among the
list of twenty-four, one Husayn Muhammad, and one Husan al-‘Atiyat. Spelling of names of people and
locales was, in this period, non-standardized. Occasionally confusion of names, relations, or spelling
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From the Pages of the Defter

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Susynne McElrone

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