Ottoman Tax Receipt 1913 Erzurum Sanjak Muslim Citizen Kumluhan

Ottoman Tax Receipt – Erzurum Province 1329 (1913)

Description:
An Ottoman tax receipt titled “Makbuz İlmühaberi Mahsus Tekalif-i Doğrudan Doğruya Alınan” (“Receipt for Directly Collected Taxes”), issued in the Erzurum Province. The document records a payment made by Kumluzade Ali Fevzi Efendi, a resident of the Kumluhan district in the central subprovince of Erzurum.

The total amount paid is 206 kuruş and 15 para, and the receipt is dated 24 Nisan 1329 (10 May 1913). The document bears official seals, confirming its authenticity.

This payment represents the Temettü tax, a form of income or profit tax levied on individuals based on their earnings and property holdings during the late Ottoman period. The temettü vergisi was introduced as part of the Tanzimat fiscal reforms in the 19th century and remained a key element of the Ottoman taxation system into the early 20th century.

As such, this document not only provides financial details but also reflects the Ottoman Empire’s efforts to modernize its taxation practices and establish a more equitable revenue system across its provinces. Its origin from Erzurum, a strategic eastern province, highlights the reach of central administrative reforms even in the empire’s peripheral regions.

Key Features:

• Date: 24 Nisan 1329 (10 May 1913)

• Province: Erzurum

• District: Erzurum Merkez Kazası, Kumluhan Mevkii

• Taxpayer: Kumluzade Ali Fevzi Efendi

• Tax type: Temettü Vergisi (Income/Profit Tax)

• Amount paid: 206 kuruş 15 para

• Language: Ottoman Turkish

• Features: Official seal present

• Historical context:

  • Demonstrates the Ottoman Empire’s implementation of direct taxation and income-based fiscal reform.

  • Reflects the integration of provincial taxpayers into a centralized tax system.

  • Provides insight into early 20th-century economic life in Erzurum, showing the active participation of local elites like the Kumluzade family in state fiscal affairs.