Published online by Cambridge University Press: 29 January 2009
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.
page 422 note 1 Baş Vekalet Arşivi (henceforth referred to as BVA), Kanun-u Kalemiye register, Muhtelif 38, pp. 1–5.Google Scholar
page 422 note 2 BVA, Buyruldu IV, 40, Cemazi I 1262.Google Scholar
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.Google Scholar
page 423 note 2 BVA, Kanun-i Kalemiye register, Muhtelif 38, pp. 5–8, 97, 29 Safar 1258, II Şaban 1243;Google ScholarIrade, 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.Google Scholar
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.Google Scholar
page 426 note 2 BVA, Irade, Meclis-i Mahsus 532, Zilhicce 1274.Google Scholar
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, 1905–1906), VI, 93–100;Google ScholarDüstur1, I, 200–8;Google ScholarBVA, Irade, Mecis-i Mahsus, 886.Google Scholar
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;Google ScholarBVA, Irade, Meclis-i Mahsus 910.Google Scholar
page 428 note 1 BVA, Irade, Meclis-i Mahsus 3074, 5 Safar 1297.Google Scholar
page 428 note 2 BVA, Irade, Meclis-i Mahsus 4063, 3 Cemazi II 1305;Google ScholarNizamat, II, 82;Google ScholarYoung, VI, 120–123.Google Scholar
page 428 note 3 BVA, Irade, Meclis-i Mahsus 2606, 17 Cemazi II 1294;Google ScholarDüstur1, IV, 820–2;Google ScholarMeclis-i Mahsus, 3084, 5 Rebi I 2297;Google ScholarYoung, VI, 120–3;Google ScholarNizamat, II, 82;Google ScholarMecis-i Mahsus, 3827, 4063, 2942.Google Scholar
page 429 note 1 BVA, Irade, Dahiliye 31455, 1 Ramazan 1277;Google ScholarMeclis-i Mahsus 1270, 23 Zilhicce 1280.Google Scholar
page 429 note 2 Düstur1, II, 41;Google ScholarBVA Meclis-i Tanzimat 1, 48, VII, 132–44, 20 Rebi I 1288;Google ScholarDüsturt1, III, 243, 268.Google Scholar
page 429 note 3 BVA, Meclis-i Mahsus, 2554, 10 Rebi II 1294;Google ScholarMeclis-i Mahsus 3084, 5 Rebi I 1287;Google ScholarMeclis-i Mahsus 3077, 4 Safar 1297;Google ScholarDüstur1, II, 41, 49, IV, 804.Google Scholar
page 430 note 1 BVA, Irade, Meclis-i Vala 13897, 4 Cemazi II 1271;Google ScholarMeclis-i Mahsus 1190, 17 Saban 1280.Google Scholar
page 431 note 1 BVA, Irade, Dahiliye 45606, 15 Cemazi II 1289;Google ScholarKanunname-i Askeri, IV, 10, 17, 46;Google ScholarMeclis-i Mahsus 1663, 21 Zilhicce 1287;Google ScholarIrade, Dahiliye 43884, 8 Safar 1288; 15 Cemazi II, 1289;Google ScholarIrade, Dahiliye 47558, 23 Safar 1291.Google Scholar
page 431 note 2 BVA, Meclis-i Mahsus 3669, 16 Muharrem 1304;Google ScholarYoung, II, 396–402.Google Scholar
page 431 note 3 Düstur 1, IV, 431, 857.Google Scholar
page 432 note 1 BVA, Irade, Meclis-i Mahsus 4063, 8 Cemazi I 1305.Google Scholar
page 433 note 1 BVA, Irade, Meclis-i Vala 25822, 18 Safar 1284.Google Scholar
page 433 note 2 18 Cemazi II 1286; BVA, Irade, Meclis-i Vala 25822, 18 Safar 1284, Meclis-i Tanzimat 247, Cemazi I 1286.Google Scholar
page 433 note 3 BVA, Nizamat, IV, 55;Google ScholarIrade, Meclis-i Mahsus, 4706, 28 Cemazi II 1207,Google ScholarMeclis-i Mahsus 4795, 18 Şevval 1307.Google Scholar
page 434 note 1 BVA, Tanzimat, III, 14Google ScholarIrade, Meclis-i Vala 13.Google Scholar
page 434 note 2 Düstur 1, III, 318;Google ScholarBVA, Meclis-i Tanzimat, 201;Google ScholarIrade Meclis-i Mahsus 1517.Google Scholar
page 434 note 3 Düstur 1, V, 886;Google ScholarBVA, Nizamat, II, 323;Google ScholarYoung, VI, 17;Google ScholarYildiz Archives 47/43 kism 37;Google ScholarBVA, Medis-i Mahsus 3927; for separate regulations for the rock quarries, dated 24 Rebi I 1305,Google Scholar see Nizamat, II, 29;Google ScholarDüsturt 1, V, 971;Google ScholarMeclis-i Mahsus 4022.Google Scholar
page 435 note 1 BVA, Buyruldu, II, 144.Google Scholar
page 435 note 2 BVA, Irade, Dahiliye 5210, 3 Cemazi I 1261.Google Scholar
page 436 note 1 BVA, Irade, Dahiliye 4, 12 Muharrem 1272;Google ScholarIrade, Meclis-i Vala 15679, 5 Zilhicce 1272;Google ScholarIrade, Meclis-i Vala 15247, 3 Receb 1272.Google Scholar
page 436 note 2 21 Rebi I 1278, Düstur 1, II, 89–107.Google Scholar
page 437 note 1 Düstur 1, III, 302;Google ScholarBVA, Irade Hariciye 15617, 28 Ramazan 1290; Buyruldu III, 87,106–7.Google Scholar
page 437 note 2 Düstur 1, Zeyl III, 103–12;Google ScholarBVA, Mecis-i Tanzimat, VII, 218–26;Google ScholarMeclis-i Mahsus 3309.Google Scholar
page 438 note 1 Düstur 1, I, 315, 321, II, 721, V, 1055;Google ScholarBVA, Meclis-i Vala 9409, 21 Safar 1269;Google ScholarMeclis-i Tanzimat, II, 54–6, 8 Cemazi II 1279.Google Scholar
page 438 note 2 BVA, Meclis-i Tanzimat, II, 216–20, Meclis-i Mahsus 1519.Google Scholar
page 438 note 3 BVA, Meclis-i Tanzimat, II, 315–19.Google Scholar
page 438 note 4 BVA, Meclis-i Tanzimat, III, 88–90;Google ScholarDüstur 1, I, 352–7;Google ScholarBey, Grégoire Aristarchi, Législation ottomane, ou recueil des lois, règlements, ordonnances, traités, capitulations et autres documents officith de l'Empire ottoman (7 vols.; Constantinople, 1873–1888), 2, 289–304.Google Scholar
page 439 note 1 Düsturl, IV, 235, 245;Google ScholarYoung, II, 166–80;Google ScholarGreat Britain, Parliamentary Papers, Turkey no. 8 (1881), p. 14.Google Scholar
page 439 note 2 Düsturt, V, 582–96,;Google ScholarBVA Nizamat, II, 131;Google ScholarIrade, Meclis-i Mahsus 3703.Google Scholar
page 439 note 3 6 Rebi II 1286,Google ScholarBVA, Irade, Şura-yi Devlet 136.Google Scholar
page 440 note 1 8 Şeval 1298;Google ScholarDüstur 1, Zeyl 2, PP. 3–8 or 15–24 (depending on the printing);Google ScholarBVA, Meclis-i Tanzimat, VII, 97–104;Google ScholarTrade, Şura-yi Devlet, 3148; also published separately in Istanbul in 1300.Google Scholar
page 440 note 2 29 Ramazan 1304;Google ScholarBVA, Nizamat, II, 291;Google ScholarMeclis-i Mahsus 3847;Google ScholarDüsturt 1, V, 839.Google Scholar
page 441 note 1 9 Şeval 1283;Google ScholarBVA, Buyuruldu V, 92;Google ScholarDüstur 1, I, 776.Google Scholar
page 441 note 2 Young, II, 263–8.Google Scholar
page 441 note 3 The Land Law of i April 1274, in Düstur 1, I, 165–82, and Young, VI, 83;Google Scholarthe 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.Google Scholar
page 442 note 1 BVA, Irade, Meclis-i Mahsus 942.Google Scholar
page 442 note 2 BVA, Irade, Meclis-i Mahsus 8,Google Scholar
page 442 note 3 8 Muharrem 3278.Google Scholar
page 442 note 4 8 ZiLkade 3278;Google ScholarBVA, Buyuruldu III, 179–81.Google Scholar
page 443 note 1 Düstur 1, II, 712;Google ScholarBVA, Meclis-i Mahsus 37, 24 Zilkade 1282.Google Scholar
page 443 note 2 I Cemazi I, 1284;Google ScholarDüstur 1, II, 712.Google Scholar
page 443 note 3 BVA, Meclis-i Mahsus 2776, 10 Şaban 1295.Google Scholar
page 443 note 4 Düstur 1, II, 52–5;Google ScholarMeclis-i Tanzimat VII, 68.Google Scholar
page 443 note 5 Nezaret-i Umur-u Ticaret ye Nafia, Istatistik-i Umumi Idaresi.Google ScholarDevlet-i Aliye-i Osmaniyenin 1313 senesine mahsus istatistik-i umumisidir (Istanbul, 1316), p. 121.Google Scholar
page 445 note 1 21 Rebi II 1259;Google ScholarBVA, Irade, Meclis-i Vala 56981.Google Scholar
page 445 note 2 BVA, Trade, Meclis-i Mahsus 5087, 19 Zilhicce 1275.Google Scholar
page 445 note 3 16 Şeval 1277;Google ScholarBVA, Meclis-i Mahsus 946;Google Scholar17 Rebi II 1277, Düstur 1, II, 565;Google ScholarMeclis-i Tanzimat, I, 155–6.Google Scholar
page 445 note 4 22 Muharrem 1291, BVA, Trade, Meclis-i Vala 5378.Google Scholar
page 446 note 1 BVA, Nizamat, XI, 95, 257.Google Scholar
page 446 note 2 21 Cemazi I 2278/24 November 1861;Google ScholarBVA, Irade, Meclis-i Mahaus 1045.Google Scholar
page 446 note 3 BVA, Irade, Meclis-i Mahsus 1206, 9 Şeval 1280;Google ScholarMeclis-i Vala 22418, 26 Cemazi I 2280;Google ScholarMeclis-i Tanzimat, II, 286–7, 4 Ramazan 1286;Google ScholarMecis-i Tanzimat, III, 6–7, 13 Rebi II 1288.Google Scholar
page 447 note 1 I Zilhicce 1278, BVA, Irade Meclis-i Mahsus 1081;Google ScholarMeclis-i Mahsus 1219, 8 Zilhicce 1280.Google Scholar
page 447 note 2 BVA, Irade Meclis-i Vala 812, 10 Receb 1284;Google ScholarIrade, Şura-i Deviet 108, 22 Muharrem 1285;Google ScholarMeclis-i Vala 14, 3 Zilkade 1284.Google Scholar
page 448 note 1 10 Zilhicce 1290, Meclis-i Mahsus 2048;Google ScholarDüstur 1, III, 329–60.Google Scholar
page 448 note 2 23 Muharrem 1294;Google ScholarBVA, Irade, Şura-yi Deviet 1606, Meclis-i Mahsus 2522 and 2801.Google Scholar
page 448 note 3 Düstur 1, Zeyl, IV, 332, 348, 348–64;Google ScholarBVA, Yildiz Archives 2290, 36/28 June 1295.Google Scholar