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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 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 ...
The Iltizam tax system consisted of tax farming. The Ottoman Empire, rather than using its own resources to collect taxes, awarded tax collecting rights to the highest bidder, who could keep profits after sending a portion back to the central government. [3]
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]
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.
The mukataa (mukata’a) was a tax district in Ottoman Greece, according to the systems applied widely during the centuries of decline of the Ottoman's fiscal mechanism. . The Chora Metsovo was a mukataa, meaning a tax district, the proceeds of which were leased out to malikâne, or lifelong tenants of tax distri
The Maan and Shihab government of different parts of Mount Lebanon, between 1667 and 1841, was an Ottoman iltizam, or tax farm, rather than a dynastic principality, and the multazims were never reigning princes. [1]