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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 iltizam (Ottoman Turkish: التزام) is a non-heritable tax-farming system and was established under Sultan Mehmet II; however this changed by the 18th century and holders of grants-for-life developed their own landowning class. [10] It was officially terminated in 1856 during the Tanzimat reforms. [11]
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]
The malikâne system may have been modelled on an earlier system of "double rent" paid by waqfs. From the treasury's perspective, malikâne was a more reliable source of revenue. Auctions of local tax-farming rights had the effect of integrating diverse provincial tax-farmers into the Ottoman state, [ 5 ] and also helped build a more modern ...
Though not all a'yan were tax farmers, the a'yan rose particularly in conjunction with the Iltizam tax structure (Ottoman tax farming). Prior to that system, only those close to the Sultan had any political capacity. Under the Timar system, provincial military governors appointed by the Sultan collected taxes and ruled over territories.
As the Ottoman Empire began to move into the early modern period, vacant timars, instead of being reassigned, were often added to the iltizam system, paving the way for a fundamental change in the Ottoman fiscal system into a monetized system, and allowing various power-brokers to involve themselves in the Ottoman bureaucracy, which had ...
The tapu resmi was a feudal land tax in the Ottoman Empire. [1]A tapu was the equivalent of a title deed for farmland, in a feudal system where farmers were proprietors rather than outright owners; this would be recorded in a tapu tahrir, a survey of land ownership and land grants which the Ottoman government used to update land-tax records, and which are now valuable to historians.
Ihtisab, or ihtisap was a type of tax on markets in the Ottoman Empire; [1] the muhtasib or ihtisap ağasi - the ihtisab collector - had a broader role in regulating and taxing markets under the authority of the kadı.