Social and economic structure of Görice according to the Temettuat Registers (1844-1845)

Signatures for major transformations had been appended in terms of administrative, social, economic, military and cultural realms in XIX. century in the wake of "restructuring process" initiated by Tanzimat Reform Era on part of Ottoman Empire. The Benchmark of the Imperial Edict of Gülhane encompassing every single institution of the state and the entire social life was founded on the transformations in the economic realm whereas the basis for the transformations in the economic realm was founded on a tax reform predicated by the expression setting forth "fair tax in compliance with people's income". Along with the newly introduced tax system, the long-established tax farming system determined failing to provide yield and return on behalf of the state was abolished and the new "tax collector organization" had been established in 1840. The main objective of the state by establishing the tax collector organization was to collect the taxes through medium of appointed officers who are directly dependent on the central government rather than a taxman. The tax collectors were assigned to introduce and explain the Imperial Edict of Gülhane and take the inventory of property, real estate and livestock of the community in the sanjaks and districts where they are appointed to work. Within this context, the Real Estate, Landed Property and Dividend Inventories conducted in 1840 (1256 of the hegira) and in 1844-1845 (1260-1261 of the hegira) provide us detailed information to examine and analyze the social life, family, economy, production and business structure of the Ottoman Empire during the middle of XIX. century. The primary source of this particular study is "Görice Dividend Book" with no. 11420 appurtenant to 1844-1845 (1260-1261 of the hegira). Socio-economic analysis of Central District of Görice affiliated to Province of Rumelia had been conducted for this particular study. By examining the microstructure of Central District of Görice which is a settlement in Rumelia, we have attempted to make a contribution to the understanding of the Ottoman social and economic structure at a macro level during the XIX. century. Keywords: Imperial Edict of Gülhane, Dividend Books, Görice, Socio-economic structure, Tax.