From the Pages of the Defter (ص 78)

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From the Pages of the Defter (ص 78)

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1908.*** Systematic research of these records is urgently needed to provide for the first time
a set of data by which the long-standing narrative discussed in the Introduction regarding
tapu can finally be assessed objectively.
While property-tax reform has, on the whole, been overlooked in studies of
Tanzimat-era land-tenure reforms, tax payment was arguably more important to proving
land tenure than was the possession of a tapu certificate. The vergi cedid (new tax), as it was
called in the Hebron rural Esas-1 Emlak, also known as the arazi ve musakafat verigisi (land
and buildings tax), '** the vergi resmi (vergi imposition)’** and sometimes the vergi-tax, ~
was, as mentioned earlier, a 0.004 percent tax on the assessed value of property. In rural
Hebron the tax was imposed on agricultural land, trees, grapevines, residences, presses
(bad, m ‘asara), stables (akhur), hay storage facilities (samanliq), and caves (maghara).
Structures that were excluded from this tax included shrines (maqam, mezar, turbe, haram),
mosques, sufi lodges, village guest houses (menzul), and graveyards (gabristan).
Martha Mundy, who has used tapu and tax registers to study the implementation of
the Land Code in ‘Ajlun and the Hawran, has found, quite logically, that in the absence of
*3? Amin Mas‘ud Abu Bakr, Mulkiyat al-Aradi ft Mutasarrafiyyat al-Quds 1858-1918 (The Ownership of
Land in the Province of Jerusalem 1858-1918), (“Amman: ‘Abd al-Hamid Shoman Institute, 1996); 647-
650.
"82 Shaw (1975), 427.
"3 Martha Mundy and Richard Saumarez Smith, Governing Property, Making the Modern State: Law,
Administration, and Production in Ottoman Syria (London and New York: |.B. Tauris, 2007). On this, the
authors follow Abdullatif Sener.
4 Haim Gerber, Ottoman Rule in Jerusalem 1890-1914 (Berlin: Klaus Schwarz,1985), 204.
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From the Pages of the Defter

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المنشئ

Susynne McElrone

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