Ottoman Income Tax Notification (Temettü Vergisine Mahsus Birinci İhtarname) 1332 (1916)
Description:
An Ottoman tax notice titled “Temettü Vergisine Mahsus Birinci İhtarname” (First Notice for Income Tax Payment), dated 1 Kanun-ı Evvel 1332 (14 December 1916). The taxpayer is Sofyalı Ziya Bey, listed with the profession “dava vekili” (attorney-at-law) and residence in the Servi neighborhood. The document records a total payment of 166 kuruş and 20 para as temettü vergisi a form of income tax levied on tradesmen, merchants, and professionals according to their earnings. Although the liva (district) section is left blank, the format and context suggest the document may originate from Kastamonu province, where many Ottoman citizens who had migrated from the Balkans (including Sofia) resettled after the territorial losses of the late 19th century. Bearing both official seals and handwritten signatures, the document stands as a significant historical artifact reflecting the continuing participation of Balkan-origin Ottoman citizens in the economic and administrative life of Anatolia following the loss of the Balkans.
Key Features:
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Date: 1 Kanun-ı Evvel 1332 (14 December 1916)
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Taxpayer: Sofyalı Ziya Bey (attorney-at-law)
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Neighborhood: Servi
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Possible province: Kastamonu
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Tax type: Temettü Vergisi (income/profit tax)
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Total amount: 166 kuruş 20 para
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Language: Ottoman Turkish
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Features: Official Ottoman stamps and signatures
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Historical significance: Highlights the fiscal and social integration of Balkan-origin Ottomans and exemplifies the structure of income taxation during the late Ottoman period.