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The Places Where Jizya Tax is Transferred in Maras and Difficulties in the Collection of Jizya (XVII. and XIX. Century)
reason, non-Muslims lived their social, economic, and religious lives freely with the dhimmî status given to them by the state. Non-Muslims, who paid taxes to the state like Muslims, especially paid their jizya taxes according to their economic conditions. The state collected this tax from non-Muslims between the age of puberty and 65 years of age, and a document called temessük or tezkîre was given to the places where this tax was collected. In addition, since this tax was among the important sources of income for the Ottoman Empire, meticulous care was taken regarding the collection of the tax and where it would be transferred. In Maras, one of the important cities of the Ottoman Empire, non-Muslims paid the tax to the state according to their economic status, as in other cities. The state, on the other hand, collected these taxes by means of reliable persons in the city or the jizya officers it appointed. However, tax collection was also given through tender procedure by showing the guarantor. These taxes were transferred to the central treasury or the mosque in the city, buk, madrasah, waqf, pilgrimage expenses, and military salaries, and a certain amount of taxation was paid to these places every year. The expenditures made were reported to the head office in detail. When there was a complaint about the jizya tax, the state immediately investigated and resolved if there was a problem.

Ottoman, Maras, Jizya, Tax, Mosque, Madrasa, Waqf, Soldier.

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