Abstract:

The Ottoman Empire collected a tax called jizya from non-Muslims living within the borders of the country in return for the security and protection offered to them. This tax, which was based on Islamic law, was collected in cash from non-Muslims who fulfilled the conditions specified in the laws living in the kaza, district, village and hamlets within the provinces of the Empire. As one of the most important sources of income for the Ottoman finances, there are many jizye books that were compiled in certain periods in order to record this tax and identify the taxpayers. Two jizye books belonging to the Siirt kaza, which were organised towards the end of the 17th century, are the subject of our research. The book numbered 3409 in the catalogue of the Presidential Ottoman Archives belongs to the year 1690/91 (H.1102) and the book numbered 3640 belongs to the year 1694/95 (H. 1106). In addition to these two books, the land registry records of the 16th century, in which non-Muslims were registered, were also analysed in order to reveal the population changes in both centuries and the political, social and economic reasons that may have caused these changes.

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