Ottoman 1928 Tax Receipt for Property Tax Payment İstanbul Turkish Turkey

Ottoman Ottoman Property Tax Receipt – Istanbul Province (1928)

Description:

This Ottoman Turkish document, titled "İstanbul Vilayeti Maliye Tahsil Şubelerine Teslim Edilen Mebaliğe Mahsus Makbuz Senedi" ("Receipt for Sums Delivered to the Finance Collection Offices of Istanbul Province"), is an official tax receipt dated 8 Kanunuevvel 1928 (8 December 1928). It records the payment of property taxes made to the provincial financial administration during the early years of the Republic of Turkey.

According to the receipt, Said Bey and Emine Bedriye Hanım jointly paid a total of 17 lira as the tax due on Property No. 47. The receipt lists Mimar Kemâleddin, Lâleli, and Veznedâr as the relevant neighborhoods, indicating that the taxation related to properties situated in multiple locations within the historic center of Istanbul. The document provides an interesting example of urban property taxation during the transitional period between the Ottoman Empire and the Republic of Turkey.

One of the most remarkable aspects of this receipt is its language. Although the Turkish Alphabet Reform had officially been introduced in November 1928, this document, issued only a short time later, was still prepared entirely in Ottoman Turkish script. It provides valuable evidence of the practical transition from the Arabic-based Ottoman alphabet to the new Latin-based Turkish alphabet. Documents such as this demonstrate that the implementation of the new writing system was gradual and that many government offices continued using Ottoman Turkish forms while adapting to the new alphabet and administrative procedures.

Beyond its fiscal purpose, the receipt illustrates the continuity of Ottoman administrative practices during the Republic's formative years. The continued use of Ottoman-language financial documents immediately following one of the most significant cultural reforms in Turkish history reflects the practical realities of administrative transition and the time required for officials and institutions to adopt the new writing system.

Bearing its original revenue stamp and official seals, this receipt is an excellent example of the continuity between late Ottoman and early Republican bureaucracy. It combines historical significance with strong local interest, documenting taxation in some of Istanbul's most historic neighborhoods during a pivotal moment in modern Turkish history.

For collectors and researchers, this is an outstanding historical document connecting Ottoman administrative traditions, the Turkish Alphabet Reform, and the urban history of Istanbul during the early Republican period.

Key Features:

• Type: Official property tax receipt

• Title: İstanbul Vilayeti Maliye Tahsil Şubelerine Teslim Edilen Mebaliğe Mahsus Makbuz Senedi

• Date: 8 Kanunuevvel 1928 (8 December 1928)

• Location: Mimar Kemâleddin, Lâleli, and Veznedâr, Istanbul

• Taxpayers: Said Bey and Emine Bedriye Hanım

• Subject: Property tax payment for Property No. 47

• Amount Paid: 17 lira

• Historical Context: Documents urban property taxation during the early Republic of Turkey and illustrates the continued use of Ottoman Turkish immediately after the Turkish Alphabet Reform of 1928, demonstrating the gradual transition to the new Latin alphabet

• Physical Features: Original revenue stamp and official seals

• Collectible Significance: Highly desirable for collectors of Ottoman Turkish documents, early Republican history, Alphabet Reform material, Istanbul history, and Turkish fiscal administration.