Ottoman 1892 Tax Farming (İltizam) Document Kütahya Armenian Citizen Armenia

Description:

This Ottoman official document relates to the iltizam (tax farming) system, a fiscal method by which the Ottoman state transferred the right to collect certain taxes to individuals in return for a fixed payment. The individual who undertook tax collection was known as a mültezim. Through public auction, the mültezim committed to paying an agreed sum to the state in advance, allowing the government to secure immediate cash revenue. In order to recover this payment and generate profit, mültezims often exerted heavy pressure on villagers, leading to abuses and arbitrariness in tax collection. Over time, this system was abandoned in favor of more modern taxation methods.

The present document is dated 26 August 1308 (7 September 1892) and concerns Agop Elagözyan, who is recorded as the mültezim of Ahmet Oluğu Village in Armudeli Nahiyesi, Kütahya. According to the text, Agop Elagözyan formally undertakes to pay, in installments, the portion of taxes collected within the Yakıp Çelebi Vakfı that is owed to the foundation. He further agrees that, in the event of delay, interest will be charged.

This obligation is guaranteed by a surety (kefil), Ohannes Elagözyan, who co-signs the commitment. The document contains multiple official stamps, seals, and signatures, confirming its legal and financial validity. Notably, both the mültezim and his guarantor bear Armenian names, and Armenian names also appear among the witnesses.

As such, this document is a striking example demonstrating that non-Muslim Ottoman citizens were actively entrusted with state fiscal responsibilities. It offers valuable insight into Ottoman tax administration, vakıf revenues, and the multi-ethnic composition of economic life in the late 19th-century Ottoman Empire.

Key Features:

• Type: Ottoman tax farming (iltizam) contract

• Date: 26 August 1308 (7 September 1892)

• Location: Kütahya, Armudeli Nahiyesi, Ahmet Oluğu Village

• Subject: Tax collection obligations related to the Yakıp Çelebi Vakfı

• Mültezim: Agop Elagözyan (Ottoman citizen)

• Guarantor (Kefil): Ohannes Elagözyan (Ottoman citizen)

• Payment Terms: Vakıf dues to be paid in installments; interest payable in case of delay

• Administrative Context: Illustrates the Ottoman iltizam (tax farming) system

• Community Context: Non-Muslim (Armenian) citizens acting as state tax farmers

• Witnesses: Includes Armenian names

• Physical Features: Multiple official stamps, seals, and signatures

• Collectible Significance: Rare fiscal document highlighting Ottoman taxation practices and the empire’s multi-ethnic administrative structure