Uşak Üniversitesi, Fen Edebiyat Fakültesi, Tarih Bölümü, Uşak/TÜRKİYE

Keywords: Banaz District, Öşür (tithe), İltizam (tax farming), Şeyh Rıza Efendi, Ottoman Tax System


It is possible to divide the taxes collected since the foundation of the Ottoman State into two categories as şer'i (ecclesiastical) and örfi (civil). Haraç, cizye and öşür were şer'i taxes. Öşür
(tithe) was collected from agricultural products and it literally means "one-tenth of". Öşür tax was collected by all Muslim countries, including the Ottoman State, since the early years of Islam. After the proclamation of Edict of Gülhane, Ottoman State tried to establish different methods for collecting öşür tax and at times öşür was collected by tax farming (iltizam).

The subject of this study is an öşür iltizam register, which belonged to Banaz district of Uşak. This register was provided from a family archive and was kept by Abdülbaki Efendi, who was one of the öşür tax collectors in 1870 in Banaz district. I gather from the register that öşür tax of Banaz dated 1870 was giyen to Şeyh zade Rıza Efendi, who lived in Kütahya, for 544.000 kuruş.

In this study, I will try to give information on how iltizam system was operating; the products from which öşür was taken and how much of it was collected; products that öşür was collected in-kind and products that öşür was collected in-cash and how the collection method was determined; who were the tax-collectors and how they work; types and quantity of products that öşür was collected from and their distribution by villages.