Ottoman 1908 Aşar Tax Receipt Amasya Merzifon Hejaz Railway Agricultural Tithe

Aşar Tax Receipt (Aşar Pusulası) from Merzifon, Amasya (1908)

Description:

This Ottoman Turkish document is an original Aşar Pusulası (Tithe Tax Receipt) dated 10 Kanun-ı Evvel 1324 (23 December 1908). Issued in Merzifon, Amasya, the receipt records the payment of both the agricultural tithe (aşar/öşür) tax and a contribution to the Hejaz Railway Fund, illustrating the fiscal administration of the late Ottoman Empire during the reign of Sultan Mehmed V.

The taxpayer is identified as Hafız Bekir Efendi, son of Mustafa, grandson of Lâdiklioğlu, residing in Hacı Rahat Mahallesi, one of the historic neighborhoods of Merzifon in the Amasya district. The receipt was issued by Brusalı-zâde Mehmed Râşid, who is identified as the responsible tax collector or official authorized to collect the payment.

According to the document, Hafız Bekir Efendi paid a total of 10 kuruş covering both the aşar (öşür) tax and the contribution to the Hejaz Railway. The aşar, also known as öşür, was one of the principal agricultural taxes of the Ottoman Empire. Derived from Islamic law, it represented a tithe traditionally amounting to one-tenth of agricultural production and was levied primarily on crops cultivated by Muslim landholders. As one of the empire's most important sources of rural revenue, the tax formed a central component of Ottoman fiscal administration until its abolition during the Republican period.

The inclusion of a contribution to the Hejaz Railway alongside the tax payment reflects the Ottoman government's continued efforts to finance one of its most significant infrastructure projects through public participation. Even after the completion of major sections of the railway, such contributions remained closely associated with imperial administration and the broader ideals of Islamic solidarity promoted by the Ottoman state.

Bearing its original revenue stamp and official seal, this receipt provides valuable evidence of everyday taxation, agricultural administration, and rural economic life in the Ottoman Empire during the early twentieth century. It also illustrates the close relationship between state taxation and public fundraising campaigns for imperial projects.

For collectors and researchers, this is an excellent historical document connecting Ottoman fiscal administration, agricultural taxation, the Hejaz Railway campaign, and the local history of Merzifon and Amasya.

Key Features:

• Type: Ottoman Aşar (Tithe Tax) receipt

• Title: Aşar Pusulası

• Date: 10 Kanun-ı Evvel 1324 (23 December 1908)

• Location: Hacı Rahat Mahallesi, Merzifon, Amasya

• Taxpayer: Hafız Bekir Efendi, son of Mustafa, grandson of Lâdiklioğlu

• Issuing Official: Brusalı-zâde Mehmed Râşid

• Amount Paid: 10 kuruş

• Payment Purpose: Aşar (Öşür) tax and contribution to the Hejaz Railway Fund

• Historical Context: Documents the collection of the Ottoman agricultural tithe together with a contribution supporting the Hejaz Railway, reflecting both the empire's fiscal system and its efforts to finance major imperial projects through public participation

• Physical Features: Original revenue stamp and official seal

• Collectible Significance: Valuable for collectors of Ottoman fiscal documents, agricultural history, Hejaz Railway memorabilia, Amasya and Merzifon local history, and Ottoman administrative ephemera.