“Temettü” (dividend) profit, benefit, earnings; “Temettüat” (tax) means profits, benefits, gains. “Temettü Vergisi” (dividend tax) is given to the taxation of merchants and tradesmen on annual earnings. In “Temettüat Defterleri” (tax recordings), residential units such as city, county, town, village are handled on household basis and real estate, land, zoo, information has been recorded. The administrative structure of the period has been taken as basis in classification of these books. The notebooks are 17,747 pieces intotal between A. 1260-1261 / G.1844-1845. These books shed light on the social and economic structure of the Ottoman countryside. In this study, “temettuat defterleri” (tax recordings) of the real estate, land and “temettuat” (tax) of the Muslims living in Umurlu village in Güzelhisar-ı Aydın county which is one the counties within Aydın Sanjak of Aydın Province were investigated. It is found that, there were found 30,935 “vergi-yi mahsusa” (private taxes) and 322,563 “temettuat” (tax) in 216 houses in Umurlu village in the period examined. In this context, the socio-economic situation of the Umurlu village in the Güzelhisar-ı Aydın county, one of the counties within the Aydın Sanjak of Aydın Province was tried to be revealed.
|Yazar:||- LÜTFİ BUDAK|