Ottoman 1918 Tax Receipt for Property Tax Payment İzmir Evliyazade Jewish Turkish 2

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 31 Kanunuevvel 1334 (31 December 1918). It records the payment of direct property tax during the final months of the Ottoman Empire, offering valuable insight into the provincial fiscal administration of the period.

According to the receipt, a payment of 70 kuruş was made as emlak (real estate) tax. The payment was made by Avram Avresti Efendi, the tenant (müstecir), on behalf of the son-in-law of the distinguished Evliyazade family. The property is recorded in Tilkilik, one of the historic quarters of İzmir. The document is particularly noteworthy because Avram Avresti Efendi was an Ottoman Jewish citizen, illustrating the active participation of the Jewish community in the commercial and legal affairs of the empire. Such records demonstrate the multicultural character of late Ottoman urban society, where members of different religious communities regularly acted as tenants, representatives, or financial agents in official transactions.

The receipt is also closely associated with the renowned Evliyazade family, one of İzmir's oldest and most influential Turkish families during the late Ottoman and early Republican periods. The family played a significant role in the city's municipal administration, commerce, political life, and social development. Members of the family served as mayors, produced prominent intellectuals, and became influential figures in modern Turkish history, making documents connected with the family particularly desirable for local historical research.

Beyond its fiscal purpose, the receipt illustrates the continued operation of the Ottoman taxation system immediately following the end of the First World War. It reflects the orderly functioning of provincial financial administration during one of the most challenging periods in Ottoman history while also preserving evidence of the close economic interaction between Muslim and Jewish Ottoman citizens.

Bearing its original official seals, this receipt is an excellent example of late Ottoman fiscal administration. It documents everyday taxation while preserving valuable information relating to İzmir's social history, property administration, and multicultural commercial life.

For collectors and researchers, this is an exceptional historical document connecting Ottoman taxation, İzmir history, Jewish heritage, and the administrative history of Aydın Province during the final year of the Ottoman Empire.

Key Features:

• Type: Ottoman direct tax receipt

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

• Date: 31 Kanunuevvel 1334 (31 December 1918)

• Location: Tilkilik, İzmir (Aydın Province)

• Taxpayer: Avram Avresti Efendi, tenant (müstecir), acting on behalf of the son-in-law of the Evliyazade family

• Amount Paid: 70 kuruş

• Tax Type: Emlak (real estate) tax

• Historical Context: Documents the payment of direct property tax during the final year 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 connected with 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.