Özet:

The purpose of this study is to identify the level of non-profit asset and the distribution of wealth in the last years of the Ottoman period of Kayseri Hacılar. In total, four neighborhoods and a village related documents were read; but in the study only data related to the District District were analyzed. The documents that make up the basis of the study were taken from the Hülâsa Books of the Kayseri Hacks located at the Erciyes University's Kayseri and Area History Research Center KAYTAM. The information contained in these documents can be generally collected into three groups: information about the property and income taxpayers, information about the property owned, information about the type of tax and information about their payments. In the records it is clear that neighborhood inhabitants prefer primarily private properties, compared to other neighborhoods, they have fields instead of home and garden wealth in general. In other words, the value of the wealth they have, and therefore the levels of wealth they have, are probably the lower than the other neighbourhood inhabitants are working with the fields, compared to the other neighbourhood inhabitants. The total value of the property and the tax paid in a large share belongs to the private fields. On the other hand, though we see that wealth is distributed quite unbalanced in the neighborhood, it is clear that as wealth levels rise, wealth taxes are increasing, and even the tax burden remains quite low in the sub-sections of society. Furthermore, in the district district, it was found that, taking into account the assets of the first ten wealthy and the tax amounts they paid, each of them came from separate families, and therefore the wealth was not collected in the same families.