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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.
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.
Malikâne was a form of tax farming introduced in the Ottoman empire in 1695. It was intended as an improvement on the Iltizam system, in which a tax-farmer was responsible for a single year. It was intended as an improvement on the Iltizam system, in which a tax-farmer was responsible for a single year.
Salaried infantry equipped with firearms replaced sipahi cavalrymen, and their tax levies. [3] In 1695, malikane mukata’a, or life-term tax farms, were introduced, granting buyers the right to revenues on the parcel until the death of the holder, and freeing them from local oversight in exchange for incentivizing long-term growth. [4]
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]
The adet-i ağnam could be subject to tax farming; magnates would pay a hefty downpayment to the treasury in return for the right to collect sheep-taxes from villages. [10] The Ottoman government used various means to encourage sheep-rearing, because it was a source of substantial revenue; it could also make a profit for vakufs , and other ...
The Chora Metsovo was a mukataa, meaning a tax district, the proceeds of which were leased out to malikâne, or lifelong tenants of tax districts. In the Ottoman Empire, the term mukataa referred to districts or regions, parts of state goods, or other sources of revenue which, in order to facilitate its operation, the state would concede to ...