From the Pages of the Defter (ص 61)

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From the Pages of the Defter (ص 61)

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compiled.®” The wealth of information collected in these comprehensive, household
property-and-income surveys, which used a freeform recording style more reflective of
early-Ottoman accounting registers than the lined pages on printed forms that were to come
in subsequent years, were not used to assess taxes, however.*®
Already in the early 1850s, the Ottoman administration was planning how to further
develop the idea of the cadastral survey. New registers were introduced experimentally in
the Anatolian coastal city of Smyrna (izmir), and commissions assessed the value of all the
property and lands in the city. The result was new tax regulations (a nizamname) issued for
the city in 1856, according to which all properties were taxed at a rate of 0.004 percent.®”
The experiment was then tried out in an Istanbul neighborhood (Galata) and in Bursa in
1858. In Galata, only income from property was taxed. The tax was assessed on properties
that generated an income of more than 1,200 kurus annually, at a rate of two percent. In
Bursa, taxes were imposed on property both according to its value (at a rate of 0.004
percent) and also its income (an additional four percent).”” The commission then transferred
87 islamoglu (2000), 296.
88 Ibid. For more information about the development, scope and purpose of these surveys, see in
particular the contributions by Takamatsu, Tevfik Gran, and Kayoko Hayashi-san in Kayoko and Aydin,
eds. For an image of temettuat survey pages, see Appendix IV, pp. 249-252
®° Alp Yucel Kaya and Yiicel Terzibasoglu, “Tahrir’den Kadastro’ya: 1874 istanbul Emlak Tahriri ve Vergisi
“Kadastro tabir olunur tahrir-| emlak”, (From Registration to a Cadastre: The 1874 Istanbul Property
Registration and Tax, “The tahrir-i emlak can be called a cadastre”), Tarih ve Toplum, Yeni Yaklasimlar 9
(2009), 16 (Turkish).
°° Ibid., 35-36.
44

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From the Pages of the Defter

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Susynne McElrone

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Generated Pages Set

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