SYSTEM OF TAXATION OF THE AKKERMAN SANDZAK POPULATION BASED ON THE 16TH CENTURY DEFTERS
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Abstract
The study considers the system of taxation of the population of the Ackerman Sandzak based on the 16th cent. defters. The Ottoman administrative-territorial division of the North-Western Black Sea Coast is analyzed, according to which during the 16th cent. registers of taxation of the subjugated population – reaya were compiled. Different registers are involved in terms of content and categories – defters for a wider representation of tax categories, tax items, forms of taxes, etc. The comparative analysis was performed on the basis of two defters from The Ottoman Archive Complex The Directorate of State Archives (Devlet Arşivleri Başkanlığı Osmanlı Arşivi) and also two defters from the Ankara Archive of the General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü). The article presents the basic principles of taxation, inherent in all four defters of the second half of the 16th century. Different forms of taxes that have the same functional application are indicated. A complete nomenclature of tax names in the Arabic alphabet with Turkish Latin transliteration and translation-explanation of the content of a tax is presented. Numerous varieties of tax items are inherent in the general tax system of the Ottoman state. Taxes are divided according to the purpose of the collection: Shiite, state, land. The discre-pancy between the applied taxes in the North-Western Black Sea coast and the national Ottoman taxation was revealed. In particular, the differences concern some tithes on cereals and their monetary value. Also, some taxes are related to livestock, as one of the main economic activities in the steppe region, deducted from timar land taxes and included in the taxes of the state treasury. This may indicate an inherited local tax system adapted to national Ottoman taxation. In addition to taxes, the system of providing fiscal objects for ransom in the form of mukataa is also considered. The main nomenclature of fiscal areas with their inherent revenues and taxes is indicated.
How to Cite
##plugins.themes.bootstrap3.article.details##
Ackerman Sandzak, defter, North-Western Black Sea Coast, Ottoman State, taxes, timar, tithes
Исханоглу Э. История Османского государства, общества и цивилизации. Т. 1. Москва, 2006.
Недков Б. Османотурска дипломатика и палеография. Т. I. София, 1966.
Середа А. Силистренско-Очаковският еялет през XVIII – нач. на XIX в.: Административно-териториално устройство, селища и население в Северозападното Причерноморие. София, 2009.
Середа О. Османсько-українське степове порубіжжя в османсько-турецьких джерелах XVIII ст. [= XVIII. Yüzyıl Osmanlı Belgeleri Işığında Osmanlı-Ukrayna Bozkır Serhatti]. Одеса, 2015.
Berindei M., Veinstein G. Règlements fiscaux et fiscalité de la province de Bender-Aqkerman, 1570 // Cahiers du monde russe et soviétique. Vol. 22, № 2–3, Avril – Septembre, 1981. https://doi.org/10.3406/cmr.1981.1916
Devlet Arşivleri Başkanlığı Osmanlı Arşivi (BOA) [The Ottoman Archive Complex The Directorate of State Archives], TT.d., 542; TT.d., 701. (In Turkish).
Devellioğlu F. Osmanlıca – Türkçe Ansiklopedik Lûgat. Eski ve yeni harflerle. 28. Baskı. Ankara, 2011.
Gökbilgin M. T. Kanuni sultan Süleyman devri başlarında Rumeli eyaleti, livaları, şehir ve kasabaları // Belleten. Türk Tarih Kurumu. Cilt XX. Sayı 78. 1956.
Kolodziejczyk D. The Ottoman Survey Register of Podolia (ca. 1681) = Defter-i Mufassal-i Eyalet-i Kamaniçe. Part 1: Text, Translation, and Commentary. Cambridge, Mass. – Kyiv, 2004.
Kütükoğlu M. S. Osmanlı belgelerinin dili (Diplomatik). İstanbul, 1994.
Redhouse J. W. A Turkish and English lexicon: shewing in English the significations of the Turkish terms. New impression. Beirut, 1996.
Şemseddin Sami. Kâmûs-ı Türkî. Osmanlıca – Türkçe Ansiklopedik Lûgat. (Latin harfleriyle). 1. Baskı. İstanbul, 2011.
Tapu ve Kadastro Genel Müdürlüğü (TKGM), TADB, TTD, 83; VAYS, ED, 561.
REFERENCES
Iskhanoglu E. (2006), Istoriya Osmanskogo gosudarstva, obshchestva i tsivilizatsii, Vol. 1, Vostochnaya literatura, Moscow. (In Russian).
Nedkov B. (1966), Osmanoturska diplomatika i paleografia, Vol. I, Nauka i Izkustvo, Sofia. (In Bulgarian).
Sereda A. (2009), Silistrensko-Ochakovskiet eelet prez XVIII – nach. na XIX v.: Administrativno-teritorialno ustroystvo, selishta i naselenie v Severozapadnoto Prichernomorie, Dio Mira, Sofia. (In Bulgarian).
Sereda O. (2015), Osmans’ko-ukrayins’ke stepove porubizhzhya v osmans’ko-turets’kykh dzherelakh XVIII st. [= XVIII. Yüzyıl Osmanlı Belgeleri Işığında Osmanlı-Ukrayna Bozkır Serhatti], Astroprynt, Odesa. (In Ukrainian).
Berindei M. and Veinstein G. (1981), “Règlements fiscaux et fiscalité de la province de Bender-Aqkerman, 1570”, Cahiers du monde russe et soviétique, Vol. 22, No.°2–3, Avril-Septembre, pp. 251–328. https://doi.org/10.3406/cmr.1981.1916
Devellioğlu F. (2011), Osmanlıca – Türkçe Ansiklopedik Lûgat, Eski ve yeni harflerle, 28.Baskı, Aydın Kitabevi Yayınları, Ankara. (In Turkish).
Devlet Arşivleri Başkanlığı Osmanlı Arşivi (BOA), TT.d., 542; TT.d., 701. (In Turkish).
Gökbilgin M. T. (1956), “Kanuni sultan Süleyman devri başlarında Rumeli eyaleti, livaları, şehir ve kasabaları”, Belleten. Türk Tarih Kurumu, Cilt XX, Sayı 78. (In Turkish).
Kolodziejczyk D. (2004), The Ottoman Survey Register of Podolia (ca. 1681) = Defter-i Mufassal-i Eyalet-i Kamaniçe, Part 1: Text, Translation, and Commentary, Ukrainian Research Institute, Harvard University, Institute of Oriental Studies, National Academy of Sciences of Ukraine, Cambridge, Mass. and Kyiv.
Kütükoğlu M. S. (1994), Osmanlı belgelerinin dili (Diplomatik), Kubbealtı Akademisi Kültür ve Sanat Vakfı, İstanbul. (In Turkish).
Redhouse J. W. (1996), A Turkish and English lexicon: shewing in English the significations of the Turkish terms, New impression, Lirbrairie du Liban, Beirut.
Şemseddin Sami (2011), Kâmûs-ı Türkî. Osmanlıca – Türkçe Ansiklopedik Lûgat, (Latin harfleriyle), 1.Baskı, İdeal Kültür Yayıncılık, İstanbul. (In Turkish).
Tapu ve Kadastro Genel Müdürlüğü (TKGM) [General Directorate of Land Registry and Cadastre], TADB, TTD, 83, VAYS, ED, 561. (In Turkish).