Dividend registers in the sandjack of saruhan; [Saruhan sancaǧında temettuat tahriri]
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Date
2008
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Abstract
The "temettuat" (dividend) registers were kept throughout the first half of the 19th century in order to re-identify sources of tax revenue to prevent injustice in tax payment and to decrease the amount of tax citizens were expected to pay. These registers contain a lot of valuable information to help us determine the social, economic and demographic structure of many cities and towns. Such registers were also kept in Manisa and surrounding towns from July 1845 to March 1846. Many clerks were employed for keeping these registers, and the expenditures made during this time included not only clerks' salaries but also travel allowances and writing material costs. This study makes use of the "Maliye Masafirat" record no. 8222 in the Prime Ministry archive in order to provide information on the expenditures made by each surrounding town, the number of clerks employed for keeping the registers and the amount of time it took to complete registration. © Ahmet Yesevi University Board of Trustees.