Ottoman 1918 Tax Receipt for Property Tax Payment İzmir Evliyazade Jewish Turkish 1

Ottoman Aydın Province Direct Tax Receipt – İzmir (1918)

Description:

This Ottoman Turkish document, titled "Aydın Vilayeti – Doğrudan Doğruya Alınan Tekâlife Mahsus Makbuz İlmühaberidir" ("Receipt for Direct Taxes Collected in Aydın Province"), is an official tax receipt dated 17 Teşrinisani 1334 (17 November 1918). It records the payment of direct property tax during the final days of the Ottoman Empire, providing valuable insight into the fiscal administration of the period.

According to the receipt, a payment of 35 kuruş was made as emlak (real estate) tax. The payment was made by Avram Efendi on behalf of the son-in-law of the Evliyazade family, whose property was located in Tilkilik, one of the historic quarters of İzmir. The document is particularly noteworthy because Avram Efendi was an Ottoman Jewish citizen, illustrating the active participation of the Jewish community in the commercial and legal affairs of the empire. Such documents provide valuable evidence of the multicultural character of late Ottoman urban society, where individuals from different religious communities regularly acted on behalf of one another in official financial transactions.

The receipt also bears an association with the distinguished Evliyazade family, one of İzmir's oldest and most influential Turkish families during the late Ottoman and early Republican periods. The family played a prominent role in the city's political, municipal, commercial, and social life, producing notable public officials, mayors, intellectuals, and influential political figures. Their name remains closely connected with the history and development of modern İzmir.

Beyond its fiscal purpose, the document illustrates the operation of the Ottoman direct taxation system immediately following the end of the First World War. It reflects the continuity of provincial financial administration during one of the most turbulent periods in Ottoman history, while also demonstrating the interaction between different communities within the legal and bureaucratic framework of the empire.

Bearing its original official seals, this receipt is an excellent example of late Ottoman fiscal administration. It combines historical significance with local importance, documenting taxation, property ownership, and the multicultural social structure of İzmir during the empire's final months.

For collectors and researchers, this is an exceptional historical document connecting Ottoman taxation, İzmir history, Jewish heritage, and the administration of Aydın Province during the closing chapter of the Ottoman Empire.

Key Features:

• Type: Ottoman direct tax receipt

• Title: Aydın Vilayeti – Doğrudan Doğruya Alınan Tekâlife Mahsus Makbuz İlmühaberi

• Date: 17 Teşrinisani 1334 (17 November 1918)

• Location: Tilkilik, İzmir (Aydın Province)

• Taxpayer: Avram Efendi, acting on behalf of the son-in-law of the Evliyazade family

• Amount Paid: 35 kuruş

• Tax Type: Emlak (real estate) tax

• Historical Context: Documents the payment of direct property tax during the final months of the Ottoman Empire and illustrates the multicultural nature of Ottoman society through the participation of an Ottoman Jewish citizen in an official financial transaction on behalf of one of İzmir's most prominent Turkish families

• Physical Features: Original official seals

• Collectible Significance: Highly desirable for collectors of Ottoman fiscal documents, İzmir history, Jewish heritage, Ottoman provincial administration, and late Ottoman administrative ephemera.