{"product_id":"ottoman-1892-tax-farming-i̇ltizam-document-kutahya-armenian-citizen-armenia","title":"Ottoman 1892 Tax Farming (İltizam) Document Kütahya Armenian Citizen Armenia","description":"\u003carticle class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [\u0026amp;:has([data-writing-block])\u0026gt;*]:pointer-events-auto scroll-mt-(--header-height)\" dir=\"auto\" data-turn-id=\"bf5bbda7-7dff-4d81-b8c3-bbe89e7d0064\" data-testid=\"conversation-turn-65\" data-scroll-anchor=\"false\" data-turn=\"user\" tabindex=\"-1\"\u003e\u003c\/article\u003e\n\u003carticle class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [\u0026amp;:has([data-writing-block])\u0026gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-694161f7-ab60-8332-a4c8-082b7922550d-3\" data-testid=\"conversation-turn-66\" data-scroll-anchor=\"true\" data-turn=\"assistant\" tabindex=\"-1\"\u003e\n\u003cdiv class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"\u003e\n\u003cdiv class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\"\u003e\n\u003cdiv class=\"flex max-w-full flex-col grow\"\u003e\n\u003cdiv data-message-author-role=\"assistant\" data-message-id=\"ed44ad46-35fc-47c9-af7b-b7292acbb0de\" dir=\"auto\" class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+\u0026amp;]:mt-1\" data-message-model-slug=\"gpt-5-2\"\u003e\n\u003cdiv class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\"\u003e\n\u003cdiv class=\"streaming-animation markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\"\u003e\n\u003cp data-start=\"0\" data-end=\"98\"\u003eOttoman Tax Farming (İltizam) Contract – Kütahya, Armudeli Nahiyesi, Ahmet Oluğu Village (1892)\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/article\u003e\n\u003cp\u003e\u003cspan style=\"color: rgb(171, 26, 23);\"\u003eDescription:\u003c\/span\u003e\u003cbr data-start=\"81\" data-end=\"84\"\u003e\u003c\/p\u003e\n\u003cp data-start=\"117\" data-end=\"800\"\u003eThis 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.\u003c\/p\u003e\n\u003cp data-start=\"802\" data-end=\"1257\"\u003eThe 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.\u003c\/p\u003e\n\u003cp data-start=\"1259\" data-end=\"1603\"\u003eThis 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.\u003c\/p\u003e\n\u003cp data-start=\"1605\" data-end=\"1927\"\u003eAs 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.\u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"color: rgb(170, 26, 23);\"\u003eKey Features:\u003c\/span\u003e\u003cbr data-start=\"834\" data-end=\"837\"\u003e\u003c\/p\u003e\n\u003cp data-start=\"1947\" data-end=\"1995\"\u003e• Type: Ottoman tax farming (iltizam) contract\u003c\/p\u003e\n\u003cp data-start=\"1997\" data-end=\"2040\"\u003e• Date: 26 August 1308 (7 September 1892)\u003c\/p\u003e\n\u003cp data-start=\"2042\" data-end=\"2103\"\u003e• Location: Kütahya, Armudeli Nahiyesi, Ahmet Oluğu Village\u003c\/p\u003e\n\u003cp data-start=\"2105\" data-end=\"2178\"\u003e• Subject: Tax collection obligations related to the Yakıp Çelebi Vakfı\u003c\/p\u003e\n\u003cp data-start=\"2180\" data-end=\"2226\"\u003e• Mültezim: Agop Elagözyan (Ottoman citizen)\u003c\/p\u003e\n\u003cp data-start=\"2228\" data-end=\"2286\"\u003e• Guarantor (Kefil): Ohannes Elagözyan (Ottoman citizen)\u003c\/p\u003e\n\u003cp data-start=\"2288\" data-end=\"2379\"\u003e• Payment Terms: Vakıf dues to be paid in installments; interest payable in case of delay\u003c\/p\u003e\n\u003cp data-start=\"2381\" data-end=\"2461\"\u003e• Administrative Context: Illustrates the Ottoman iltizam (tax farming) system\u003c\/p\u003e\n\u003cp data-start=\"2463\" data-end=\"2544\"\u003e• Community Context: Non-Muslim (Armenian) citizens acting as state tax farmers\u003c\/p\u003e\n\u003cp data-start=\"2546\" data-end=\"2584\"\u003e• Witnesses: Includes Armenian names\u003c\/p\u003e\n\u003cp data-start=\"2586\" data-end=\"2656\"\u003e• Physical Features: Multiple official stamps, seals, and signatures\u003c\/p\u003e\n\u003cp data-start=\"2658\" data-end=\"2801\" data-is-last-node=\"\" data-is-only-node=\"\"\u003e• Collectible Significance: Rare fiscal document highlighting Ottoman taxation practices and the empire’s multi-ethnic administrative structure\u003c\/p\u003e","brand":"Turkrex Collectables","offers":[{"title":"Default Title","offer_id":47698511364234,"sku":null,"price":150.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0716\/3687\/7450\/files\/1_8c9a8781-7d63-478a-ac8b-93cbdbf81120.jpg?v=1771235500","url":"https:\/\/turkrexcollectables.com\/products\/ottoman-1892-tax-farming-i%cc%87ltizam-document-kutahya-armenian-citizen-armenia","provider":"Turkrex Collectables","version":"1.0","type":"link"}