According to the Dividend Books dated 1844-45 (H.1260-61), the earth and the state of the straws of the Celebi, Kozdere, Burcin, Kopruhisar, Cardak Carries connected to the Yenişehir township of the city of Bursa

In the 19th century, with imperial edict of Gülhane, especially changes were made in the tax system in the Ottoman Empire, and a more regular system was tried to be established. Along with the Temettü'at books, the incomes of the households from their livelihoods were recorded and it was taken as a basis for everyone to pay taxes according to their income. The records provide important information about the social and economic structure of the 19th century, giving information about the names of the households, their livelihoods and the taxes they paid. In this thesis study, the transcription and evaluation of the Celebi, Kozdere, Burcin, Kopruhisar and Cardak townhouses in the Yenisehir district of Bursa province, which are mentioned below, were made and their social and economic conditions were examined. (ML. VRD. TMT. d Nr: 09567-A) Villiage of Çelebi (ML. VRD. TMT. d Nr: 17758) Villiage of Çelebi (ML. VRD. TMT. d Nr: 09561-A) Villiage of Kozdere (ML. VRD. TMT. d Nr: 09571-B) Villiage of Burçın (ML. VRD. TMT. d Nr: 09559) Villiage of Köprühisar (ML. VRD. TMT. d Nr: 09555-A) Villiage of Çardak Keywords: Social and Economic Situation, Tax, Temettü'ât, Yenisehir