İhtisâb Rüsûmu of Cyprus After Organization in 1826 (1828-1838)

Abstract

The Ottoman Empire collected a lot of taxes throughout its long history. The Ihtisâb Rüsumu levied after 1826 was one of them. This tax was paid mainly by the guilds. The aim of this tax was to support the new army called Asakir-i Mansure-i Muhammediye founded in the place of Yeniçeri Ocağı in 1826. This tax was also applied in Cyprus. The aim of this study is to explain how the Ihtisâb Rüsumu was put into practice in Cyprus, how much money was collected, its features and who paid this tax in Cyprus. The documents or datas used are derived principally from the records of the Nicosia cadi's court, the documents of the Archives of the Administration of the Turkish Cypriot Vaqfs and Mâliyeden Müdevver Defters in the Ottoman Archives.