Social and economic structure of Taşabad District according to Dividend Books (1844-1845)

Ottoman Empire's last century, which its effort to prevent from fall has increased, is an interesting subject for researchers. Tanzimat Period has the particular importance in this course. Many reforms in administrative, financial and military field has been attempted and has become the state policy. One of the most important steps in Tanzimat comprises reorganization of the finance system. Focal point of the reorganization; constitution of a new tax system and provide a equitableness in tax system. Individual earnings became the main target and it was essential the determination of population, estates and annual income of dwellings. In this context, a short time after the annunciation of Tanzimat, a series of surveys was carried out. Income statements and properties of the households had been written in detail. It also created a bureaucratic system of taxation with salaried tax collectors, which named Muhassıl-ı Emvâl has appointed to sanjaks and boroughts. By Muhassıllık organization, taxes would have been collected directly by government and governors could not use revenue for self. Thus, in 1840s temettüat records has been taken in order to determine the taxable income of citizens. Two counting has been taken in H. 1256 (A.C. 1840) and in H. 1260-1261 (A.C. 1844-1845). Taşâbad region's temettüat inventory was dated H. 1260 (A.C. 1844-1845). Results of the countings of districts and villages has been recorded to inventories and these inventories has been sent to the center. Temettüat registries, which are very important in understanding XIX. Century of Ottoman Empire, covers the demographic structure, income distribution, trades, ranching, family and personal names, nicknames, variety of land and products, names and species of animals and many other data. Inventories serve as a repertory for researchers. In our study; we used inventories that formerly belonged to Taşâbad town of Sivas province dates back to 1844-1845, and analyzed the socioeconomic status of the region. We foresee that study might help enlightening of demographic, social, economic organization in latest period of Ottoman Empire and helps the regional history research.