Orphans administration and the 50th Eskişehir-Sivrihisar dept crate book transcription and evaluation

Accounting records are the most important sources about the orphans and their properties at Ottoman Empire era kept by two institutions. The first institution was "Eytâm Idaresi" that held records about orphans and the institutions was located at the capital city. The other one was "Idanat Sandığı" which recorded debt accounts at countryside. According to these archives, these two institutions not only saved records in detail for the orphan's properties inherit from their parents from 1851 to 1926 but also preserved their inheritances. In addition, they loaned money to the citizens in need; the relatives of the orphans the orphans' guardians; and the state treasury at a certain rate. These records kept by these organisations are also important for the economic, sociological and cultural evaluation of the region where they documented. VI The archive titled "Eskişehir-Sivrihisar Idanat Sandığı Defteri No: 50" that covers the period between 1913 and 1915 is reviewed herein. The research would be a good example for the better understanding of the institution "Eytâm Idaresi" by analysing the orphan children of the region; the guardians of these children and the names of the neighbourhoods and villages where they are located. Apart from the debt management, the study also includes the transcription and evaluation of the orphan child's personal cases. Key Words: Eytâm, Chest, İdâne.