ABSTRACT

Ottoman state, since its foundation constituted the classic scheme by an increased progress, stepped into a different period that included reform from the beginning of the 19th century. This new period expressed Tanzimat that the reforms were made in various fields. The most important reform in this process was tax collection which took place in the economic field.

The infrastructure of this tax collection was prepared in the II. Mahmut Period that the tax was collected from annual earnings of the tradesman and the craftsman and these taxes was combined under the temettu tax or tax. After proclamation of the Tanzimat Fermanı, records were taken from head of household, and the temettuat books were created. One of the temettuat books is temettuat book of ÇerkeĢ. In this study, social dimension of ÇerkeĢ‟s temettuat book is discussed.