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Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
  • Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen
Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen

Ottoman Income Tax Receipt 1902 Elazığ Ebu Tahir Village Muslim Citizen

$70.00

Ottoman Temettuat Tax Receipt from Harput – Ebu Tahir Village (1902)

Description:

This Ottoman tax receipt bears the heading “Temettuat Vergisine Mahsus Tezkere” (Certificate for Temettuat Tax) and is dated 17 August 1318 (30 August 1902). It pertains to Ma'muretü'l Aziz Vilayeti, Harput Kazası, Ebu Tahir Village, and documents the payment of taxes assessed on annual earnings, primarily targeting merchants and artisans under the Ottoman fiscal system.

The temettuat tax functioned as an income tax, calculated according to the yearly profits of tradesmen and shopkeepers. In this document, the taxpayer is recorded as Hamal Kör Silo Oğlu Mustafa, whose occupation (sanatı) is listed as bakkal (grocer). Based on his declared or assessed earnings, he paid a total of 32 kuruş 20 para, which includes both the temettuat (income) tax and an additional levy designated for teçhizat-ı askeriyye (military equipment).

Ebu Tahir Village is known today as Doğanbağı Village, located in modern Elazığ Province. The receipt illustrates how the Ottoman state derived revenue from local economic activity while simultaneously channeling funds toward military needs. It provides a clear example of how small-scale provincial tradesmen contributed to both the fiscal and military structures of the empire.

The document bears revenue stamps and official seals, confirming its administrative authenticity. As such, it is a valuable historical artifact reflecting Ottoman income taxation, provincial trade life, and state–society relations in the early 20th century.

Key Features:

• Type: Ottoman temettuat (income) tax receipt

• Date: 17 August 1318 (30 August 1902)

• Location: Ma'muretü'l Aziz Vilayeti, Harput Kazası, Ebu Tahir Village (modern Doğanbağı, Elazığ)

• Taxpayer: Hamal Kör Silo Oğlu Mustafa

• Occupation (Sanat): Grocer (bakkal)

• Tax Basis: Annual earnings of merchants and artisans

• Taxes Included: Temettuat (income) tax and military equipment levy (teçhizat-ı askeriyye)

• Amount Paid: 32 kuruş 20 para

• Administrative Context: Income-based taxation supporting civil revenue and the Ottoman military

• Physical Features: Revenue stamps and official seals

• Collectible Significance: Demonstrates Ottoman income taxation and provincial trade activity in late Ottoman Anatolia

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