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Manor Implementation as a Revenue Collection Method in the Ottoman Fiscal System: Adana Sanjak Example in the First Years of the 18th Century
The Ottoman State, which set off on a quest for its fiscal difficulties with the system of the tax farming method that was ever expanding in the Ottoman public financial system in the 18th century and with manor method as a new scope of application in this system, proposed to provide an increase in the budget revenues; in this context, it is observed that in order to create a wide manor market, the state would firstly obtain the mîrî (leased property; revenue divided between state and leaser) back and turn it into mukâta’a and would put up generally villages and hamlets with low-income for auction and incorporate them into manor. Thus, as it was seen in our micro example Adana sanjak, most of the tax contents of the mukâta’as, which were given as manor, composed of villages, hamlets, and the tax revenues garnered from them. Beginning from the later 17th century, as a conclusion of regulation of fiscal applications according to new conditions, structural dynamics of rural fiscal organization began to change together with the manor system newly put into practice; leases allocated for the sanjak governors, leases subject to havaâss-ı hümâyûn (mukâta’a), and the revenue sources of the other high rank administrators were all retrieved by the treasury, and were given under the tax farming method of the governors on minister level. In our study, on Adana sanjak example, the structural changes within the tax farming method are questioned, and the domains are scrutinized under the scope of new fiscal applications aroused from the new conditions of the post-classical era.

Tax Farming Method, Manor, mukâta’a, Adana

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    The ninth volume (Winter 2019) of Çukurova Studies journal has been published . We thank to all who assisted us.

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