Ottoman Trade and Industry Income Tax Certificate 1910 Bolu Ereğli Flour Merchant

Ottoman Trade and Industry Income Tax Certificate (Temettü Vergi Tezkiresi) Bolu Ereğli 1326 (1910)

Description:
An original Ottoman income tax document titled “Ruhsat Tezkiresi Makamına Kaim Olmak Üzere Erbab-ı Ticaret ve Hirfet ve Sanata Mahsus Temettü Vergi Tezkiresi”, issued in Bolu Ereğli on 30 Mart 1326 (12 Nisan 1910). This document functioned as both a business permit and an income tax record, serving in place of an official ruhsât tezkiresi (work license).

The taxpayer is recorded as Rıza Efendi from Amasra, whose profession is listed as a flour (dakik) merchant. The total amount of tax paid is 332 kuruş. Bearing Ottoman fiscal stamps and an official seal, the certificate exemplifies the formal regulation of commerce and craftsmanship in the late Ottoman Empire.

Such documents were required for individuals engaged in trade or crafts, confirming that they were officially licensed and had fulfilled their fiscal obligations. As a result, this piece offers valuable insight into Ottoman commercial taxation practices and the bureaucratic structure of professional licensing in provincial centers during the early 20th century.

Key Features:

• Date: 30 Mart 1326 (12 Nisan 1910)
• Origin: Bolu Ereğli
• Taxpayer: Rıza Efendi from Amasra
• Profession: Flour (dakik) merchant
• Tax amount: 332 kuruş
• Language: Ottoman Turkish
• Document type: Temettü Vergi Tezkiresi (Trade and Industry Income Tax Certificate)
• Features: Includes Ottoman fiscal stamp and official seal
• Historical context: Issued in place of a ruhsât tezkiresi, this document reflects how Ottoman merchants obtained legal authorization to practice their trade and contributed to the state’s fiscal system.