Iasha BEKADZE

Merab BEKADZE

Ottoman Tax Registers (Cadastral Record Books) are one of the greatest heritages of Ottoman Empire, which has been left to those states that once belonged to the Ottoman Empire and later became independent states. Tax Registers (Cadastral Record Books) consist of information about Sanjaks, towns, cities, villages, hamlets, neighborhoods, farms, as well as religious, social and cultural structures. The beginning part of Tax Registers (Cadastral Record Books) is concerned about regional codes. This article has identified and clarified the provisions of “Erzincan Sancağı Kanunnâmesi” (Codes of Erzincan Sanjak) in 1516 during Yavuz Sultan Selim Era. These codes are composed of two parts. The first part clarifies how to benefit from the codes of the Ottomans, the second part explains the use of the codes of King Hasan. The first part of the article specifies the provisions of the Sanjak`s law that was applied in Erzincan Sanjak, the tax items collected from the public, the amount of taxes and dates of tax collection. The second part is concerned about the municipality and includes the provisions of public market trading rules, taxes and customs. Furthermore, in this study attention is also paid to the contemporary Turkish meanings of some Arabic and Persian words used in Erzincan Sanjak in Ottoman period, such as “âsiyâb” (mill), “âşar” (tithe), “bâc” (tax), “ağnam” (sheep), “resim” (tax), “harir” (silk), “asel” (honey), “batman” (weight unit, 10 kg), “maktu” (fixed), and also has identified the measurement and weighting units in Ottoman period.

Key Words: Tax, Erzincan, Customs, Codes, Sanjak, Seal