The socio-economic status of the villages of Bayat, Kozluca (Musa), Saray, Abaş and Emrez in the Giregi town of Kütahya in mid-19th century (According to the temettuat and census registers)

In The Ottoman Empire, with the Tanzimat Fermanı, or The Imperial Edict of Gülhane (1839), which made important changes in the tax system, a more systematic order was tried to be established. In this period, a certain tax system was adopted which was based on citizens' ability to pay by removing some of the taxes previously levied under different names and headings. These taxes, which were called Temettü (profit) taxes, were recorded and named Temettuat (Revenue) books. Nowadays, Temettuat books, which provide important information about the socio-economic structure of 19th century, are in the Ottoman Archives of the Prime Ministry. It is named as 'Maliye Nezareti Varidat Muhasabesi Temettuat Defteri' (Ministry of Finance income accounting Temettuat book) In the Ottoman Archieves. It is possible to access many subjects in Temettuat books such as population of that period, economic and commercial situation of the region, land structure and agricultural production, animal distribution, level of income and prosperity of families and art and its production. Besides the transcripts and evaluation of the villages of Bayat, Kozluca (Musa), Saray, Abaş and Emrez in The Gireği Town of Kütahya, census registers were also examined in the master thesis. Keywords: Temettuat, Population Registers, Kütahya, Gireği Town, Bayat, Kozluca (Musa) Saray, Abaş, Emrez, Social and Economic Structure