Detailed Tax Farm Registers and Arrears Registers as Sources of the Waqfs' Financial Analyses

Abstract

The waqf system had an important place in the economic life of the Ottoman Empire. As major local institutions, the waqfs both influenced and reflected the local economic conditions. The waqf account books are the primary archival sources to reveal waqfs' institutional history and to correlate their development with the local conditions by determining and following their economic and financial situation. The account books were compiled from the müfredât (detailed) registers, which were kept to record and follow waqfs' financial activities, revenue in- and outflow, services performed etc. In this study, I will introduce two different types of müfredât registers; mukâta'ât and bakâyâ-i mukâta'ât. These registers can put forward important information on the mukâta'â revenues and the revenue collection of the waqfs and contribute to our knowledge about the actual operation of the waqf revenues with the mukâta'â method. The irregularities in revenue collection and their effect on the waqfs' finances can be better seen from these registers. I will try to explain their content and structure, and show how these registers support the account books in studying the financial administration and situation of the waqfs.