Ottoman Tax Receipt 1923 Erzurum İspir Muslim Citizen

Ottoman Tax Receipt – Hasça Village, İspir, Erzurum 1923

Description

This original Ottoman tax receipt is dated 7 April 1339 (7 April 1923) and belongs to the very final period of the Ottoman administration, shortly before the proclamation of the Republic of Türkiye. The document records a total payment of 276 kuruş and specifies that the payment relates to the 1337 fiscal year akar tax.

In Ottoman terminology, akar referred to income-generating immovable properties, particularly those rented out to produce regular revenue. As such, this receipt provides insight into late Ottoman taxation practices applied to revenue-producing real estate at a time of significant political and administrative transition.

The receipt pertains to Arif Efendi, son of Ramazan Efendi, and his brothers, residents of Hasça Village in the İspir district of Erzurum Province. The presence of an official seal confirms its administrative validity and enhances its archival and collectible value. Overall, the document serves as a valuable example of fiscal continuity from the late Ottoman period into the early Republican era.

Key Features

• Type: Ottoman tax receipt

• Location: Hasça Village, İspir, Erzurum

• Tax Type: Akar tax (income-generating property tax)

• Fiscal Year: 1337

• Total Amount Paid: 276 kuruş

• Payers: Arif Efendi (son of Ramazan Efendi) and his brothers

• Date: 7 April 1339 (7 April 1923)

• Features: Official Ottoman seal

• Historical Significance: Represents one of the final Ottoman-era fiscal documents issued before the establishment of the Republic of Türkiye and illustrates late Ottoman property taxation practices