Ayla Efe

Keywords: Mahmud II’s Census, Tax on Property, Evreşe, Tax Distribution


One of the administrative strategies that the 19th century Ottoman statesmen wanted to achieve was the optimization of tax burden and distribution. Mahmud II's census was the first initiative of these strategic attempts. However, this census is known as "unfinished" in Ottoman historiography. The census book of Evreşe which we have, is the first sample of the census emerged. This study is focused on the Evreşe census book, and this study has two main aims. The first of this aim is Temettuat census which is clarify qualifications and systematics. Second, it attempts to evaluate the Evreşe Census book in the context of the new tax scheme that was desired to be implemented. Thus, it aims not only to provide a better understanding of the transition from collective taxation to individual taxation, but also the role and effect of this census on the financial processes of the period.