Özet:

The temettüat registers, which are the subject of our article, are extremely important in terms of revealing the financial structure for the middle of the 19th century. 1840 (H.1256) Bolvadin temettüat book was prepared in order to determine the income of household heads in order to substitute a single tax item for the taxes previously taken under different names during the reform period. It is extremely important in terms of the emergence of the financial structure for the middle of the century. One of these censuses is the censuses made in 1840 (h.1256) for the reorganization of the state's financial structure. “Tax obligations in the financial structure of the Ottoman Empire can be reduced to a tripartite structure. The first is Islamic-based tax liabilities, the second group is non-regular taxes levied to meet extraordinary expenditures without distinction of religion, and the third group is other obligations applied when war costs start to increase. Dividend (income) tax, which is the subject of dividend tax, has been primarily discussed in terms of radical reform in the tax field under the influence of the 19th century Tanzimat period transformations. In the Ottoman Empire, Temettüat registers are the tax records of the regions, the households where the families lived, and the taxes paid by the households depending on their annual income. In the Ottoman archive, which constitutes the basis of our study, "ML V.RD.T.M. T 16030 volume: IX Bolvadin Temettüat book, 27 X 77.5 1256 - It is the book that declares the real estate, land and dividends of the kurra and local Muslim people of the central district of Bolvadin.” Dividend books, which are among the financial income item books, are in the Ottoman archives of the Prime Ministry. Until 1988, very few books from this series were found among the taxpayer and keeper classifications. A great majority of these books belong to the censuses made in 1845 (H.1261). There are also very few records of the first censuses made in 1840 (H.1256).” In our study we revealed that nationwide censuses were made in order to capture the Ottoman public finances, to complete the deficiency in the tax system, to identify the taxpayers and to increase the state revenues.