Ottoman Property Tax Receipt 1909 İstanbul Üsküdar House Military Education

Ottoman Property Tax Receipt Üsküdar (Istanbul) 1325 (1909)

Description:
An Ottoman property tax receipt issued on 17 Teşrin-i Sani 1325 (30 November 1909), pertaining to a residence located in Arakiyeci Hacı Cafer Mahallesi, Kör Bakkal Street, house number 14, in what is today the Üsküdar district of Istanbul.

The property was jointly owned by Hüseyin Efendi and his wife Ümmü Gülsüm Hanım. The total payment recorded on the document amounts to 373 kuruş and 10 para, covering not only the property tax (Emlak Vergisi) but also two additional levies:

• Hisse-i Maarif: a contribution to the education fund, collected to support schools and public education.

• Techîzât-ı Askeriyye: a tax allocated to the provisioning and equipping of the Ottoman military.

The assessed value of the property is stated as 42,000 kuruş, reflecting a substantial urban residence by the standards of the period. The document bears official stamps and seals, confirming its authenticity and administrative registration.

This receipt offers valuable insight into the multi-layered taxation system of the late Ottoman Empire, where the government collected not only base property taxes but also supplementary contributions to key state institutions such as education and the military. The inclusion of these specific levies demonstrates how taxation was used to fund modernization efforts in the early 20th century, particularly in areas like public schooling and army reform.

Key Features:

• Date: 17 Teşrin-i Sani 1325 (30 November 1909)

• Location: Arakiyeci Hacı Cafer Mahallesi, Kör Bakkal Street, Üsküdar, Istanbul

• Property number: 14

• Taxpayers: Hüseyin Efendi and his wife Ümmü Gülsüm Hanım

• Property value: 42,000 kuruş

• Total tax paid: 373 kuruş 10 para

• Taxes included:

  • Emlak Vergisi (Property Tax)

  • Hisse-i Maarif (Education Fund Tax)

  • Techîzât-ı Askeriyye (Military Equipment Tax)

• Language: Ottoman Turkish

• Features: Official stamps and seals present

• Historical context:

  • Reflects the Ottoman state’s fiscal integration of social and military priorities into local taxation.

  • Demonstrates the government’s commitment to education and military modernization during the Second Constitutional Era.

  • A fine example of urban property documentation from early 20th-century Üsküdar, illustrating both private ownership and civic responsibility within the Ottoman taxation system.