Publication: Osmanlı maliyesine dair bir katip el defteri (değerlendirme-çeviri metin)
Abstract
Bu tezde Cumhurbaşkanlığı Devlet Arşivleri Başkanlığı Osmanlı Arşivi Müteferrik Defterler Tasnifi’nde yer alan 36956 numaralı kâtip el defteri transkribe edilerek değerlendirilmiştir. Söz konusu defter, 18. yüzyıl ve 19. yüzyıl başlarına ait Osmanlı maliyesine dair çeşitli şürut ve teamülleri ihtiva etmektedir. Daha önce herhangi bir araştırmaya konu edilmeyen bu defterin incelenmesi ile pek çok defter ve belgeden elde edilebilecek malî kanun, şürut ve teamüller bir arada ortaya çıkartılmıştır. Defterde malikâne, iltizam ve esham gibi maliyenin uzun vadede değişen uygulamalarına dair veriler bir araya getirilmiştir. Haliyle merkez maliye bürokrasisinin hukuki dayanakları, bunların değişimi, bürokratik sorunların nasıl çözüldüğü ve kuralların nasıl şekillendiğine dair kapsamlı veriler sunmaktadır. Bu bakımdan mukataaların yönetim ve denetimi ile işleyişindeki sorunlara nasıl çözümler bulunduğuna dair en önemli başvuru kaynaklarından biri olacaktır. Mukataaların tevcihi, işlemlerin süresi ve mahiyeti, muamelatın aşamaları, mukataalardan sorumlu kişilerin kimler olduğu, hangi durumlarda mukataaların terk edildiği, vergi anlaşmazlıkları gibi pek çok bahse dair şartları ihtiva etmektedir. Ayrıca kâtip el defteri olması hasebiyle maliye bürokratlarının pratiğe dair notlarını da içermektedir. Bu bakımdan bürokrasi tarihi araştırmaları için de son derece önemlidir.
In this thesis, the Clerk's Handbook numbered 36956 in the “Müteferrik Defterler” Classification of Ottoman Archives in the State Archives Presidency was transcribed and evaluated. The aforementioned book includes various rules and implementations regarding Ottoman finance in the 18th and early 19th centuries. With the examination of this book, which has not been the subject of any research before, the financial laws, rules and implementations that can be obtained from many books and documents have been revealed together. Notebook; It brings together data on the long-term changing practices of finance such as Malikane, İltizam and Esham. Therefore, it provides comprehensive data on the legal basis of the central financial bureaucracy, their change, how bureaucratic problems are resolved and how its rules are shaped. In this respect, it is one of the most important reference sources on how to find solutions to the problems experienced in the management and control of mukataas. The auction of mukataas includes the terms and conditions regarding many issues such as the duration and content of the transactions, the stages of the transaction, who the persons responsible for the mukataa are, in which cases the mukataas are abandoned, and tax disputes. In addition, since it is a clerk's handbook, it also involves notes on the practice of finance bureaucrats. In this respect, it is extremely important for historical bureaucracy research.
In this thesis, the Clerk's Handbook numbered 36956 in the “Müteferrik Defterler” Classification of Ottoman Archives in the State Archives Presidency was transcribed and evaluated. The aforementioned book includes various rules and implementations regarding Ottoman finance in the 18th and early 19th centuries. With the examination of this book, which has not been the subject of any research before, the financial laws, rules and implementations that can be obtained from many books and documents have been revealed together. Notebook; It brings together data on the long-term changing practices of finance such as Malikane, İltizam and Esham. Therefore, it provides comprehensive data on the legal basis of the central financial bureaucracy, their change, how bureaucratic problems are resolved and how its rules are shaped. In this respect, it is one of the most important reference sources on how to find solutions to the problems experienced in the management and control of mukataas. The auction of mukataas includes the terms and conditions regarding many issues such as the duration and content of the transactions, the stages of the transaction, who the persons responsible for the mukataa are, in which cases the mukataas are abandoned, and tax disputes. In addition, since it is a clerk's handbook, it also involves notes on the practice of finance bureaucrats. In this respect, it is extremely important for historical bureaucracy research.