The Organization of Muhassıllık (tax collection)

Ill ABSTRACT The Organization of Muhassıllık (Tax Collection), that states actually the transition from İltizam (farming of a branch of the public revenue) to Emanet (governmert office receiving goverment money), is based on the Muhassil (Tax Collector), Muhassıllık Meclisi (Assembly of Tax Collection) and Askeri Zabitan (Military Officers). Since, the Muhassils were in charge of the collection of all kind taxes. However, there were other institutions working with Muhassil; Writer of the public revenue and Writer of the Registry appointed by the government, the Assembly, members of which by election or appointment and the Military Officers collecting taxes and als gendarmerie. The Organization of Muhassıllık were activated firstly in March of 1840 in all Anatolia, Rumelia and Island except for Bosnia, Albania, Trabzon, Van, Kars, Diyarbakır and Baghdat, Müşir and Defterdar in the Provinces, Kaymakam and Mai Müdürü (Head of the Finance Office) in the Kaza' s (District of the Province) were replaced on the Organization of Muhassıllık after the year of 1 842 by the new financial and administrative arrangement called as 'usul-ü tadiliye'. Although the Organization of Muhassıllık had been activated in a short term, it had played a very important role in the period of Turkish administration System.