Özet:

This study investigates the duties of the financial director of Haleb during the second half of 16th century, through an examination of imperial edicts and financial accounts. After an assessment of the transition process from the Arab financial directorate to Halep financial directorate, I will analyze some of the circumstances in the compilation process of MAD.d7146, a register including a series of financial accounts, petitions, and accounts of remittance to the central government spread over time. These were drawn up by the financial director as summaries of daily account books. Each of the Halep financial directors had to submit these documents, with which the central government used to appraise the duties of the directors. Comparing two accounts in the MAD.d7164 with the descriptions of a chronicle written by Mustafa Selânikî, it seems that the MAD.d7146 was a compilation of a series of documents helping to investigate the performances of the former Halep financial directors in 1594. Next, I examine the responsibilities of financial director of Halep to the finance of the state through analyzing an account for the fiscal year of 1582- 83 in the register. As a result, it is clear that there are two important duties of the director: (1) to change the collected silver coins to gold coins and to send these to the central government; (2) to meet the wages of soldiers stationed in Eastern Frontiers (for example, Erzurum and Kars). Furthermore, on the evidences coming from accounts for the state finances, registers on appointments of military commanders and revenue records (Sancak Tevcih Defterleri) I argue that transformation of the Ottoman financial institutions began between 1570-80. With the beginning of this transformation the financial directors began like tax farmers to undertake the revenue remittance to central government. 

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