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The defter was a tax register. It recorded names and property/land ownership; it categorised households, and sometimes whole villages, by religion. The names recorded in a defter can give valuable information about ethnic background; these tax records are a valuable source for current-day historians investigating the ethnic & religious history of parts of the Ottoman Empire. [3]
An iltizam (Arabic: التزام, romanized: iltizām) was a form of tax farm that appeared in the 15th century in the Ottoman Empire.The system began under Mehmed the Conqueror and was abolished during the Tanzimat reforms in 1856.
The economic history of the Ottoman Empire covers the period 1299–1923. Trade, agriculture, transportation, and religion made up the Ottoman Empire 's economy. The Ottomans saw military expansion of currency, more emphasis on manufacturing and industry in the wealth-power-wealth equation, and moving towards capitalist economics comprising ...
A malikâne tax-farm, typically for a village or district, would be auctioned to the highest bidder; in return for collecting all state taxes from that area, [2] the winner of the auction would make a large downpayment called muaccele, and then annual payments called mâl. The auction determined the initial payment - subject to a minimum price ...
Of crucial importance for this period in Ottoman history was the institution of malikāne, or life-term tax farm.Tax farming had been used as a method of revenue-raising throughout the seventeenth century, but contracts only began to be sold on a life-term basis in 1695, as part of the empire's wartime fiscal reforms.
A timar was a land grant by the sultans of the Ottoman Empire between the fourteenth and sixteenth centuries, with an annual tax revenue of less than 20,000 akçes. The revenues produced from the land acted as compensation for military service. A holder of a timar was known as a timariot.
The çift-hane system was the basic unit of agrarian land holding and taxation in the Ottoman Empire from its beginning. The pre-modern Ottoman system of land tenure was based on the distribution of land between publicly owned lands, miri and privately owned lands mülk, and the majority of the arable land was miri, especially grain-producing land. [1]
Under the Ottoman Empire, Muqata'ah or Mukata'a were hass-ı hümayun, parcels of land owned by the Ottoman crown.These were distributed through the iltizam auction system; rights to collect revenue from the land were sold to the highest bidder, eventually for the life of the buyer.