Damga resmi
Encyclopedia
The damga resmi was a form of stamp duty
in the Ottoman Empire
.
During most of the Tanzimat
period, it was one of the more effective sources of revenue. The original form of damga resmi was abolished in 1839 as part of a complex series of tax reforms following the Hatt-i Sharif
, but a new type of damga resmi reappeared in 1845.
The damga resmi was originally a charge for the muhtesib to place an official stamp of purity on gold
and silver
items (like a hallmark
), and for placing an official stamp of authenticity on some manufactured goods, including textiles (also known as damga akmişe). The charge was usually set at a fortieth of the value of the goods (or 2.5%); sale without the muhtesib's stamp was prohibited, in order to protect revenue. It could be subject to tax-farming, or iltizam
; an individual could buy the "right" to damga resmi fees from the public, in return for paying a lump sum to the state.
Some years after this earlier form of stamp duty had been abolished, the Ottoman treasury invented a replacement; a series of preprinted blank papers with official treasury stamps, which had to be used for almost all official legal and commercial documents (apart from some issued by religious courts). The papers could only be purchased for a considerable fee; a graduated scale of different fees was published, so that a small commercial contract might use a low-value paper, and a high-value contract must use a more expensive paper. This is similar to the stamp duty
process adopted in some western European countries. Early revenue from the revised form of damga resmi was modest; perhaps 10-20 million akçe
s per year in the late 19th century, but this swelled to over 50 million akçe
s in 1912 - more than court charges or the muskirat resmi (spirit tax), but still dwarfed by the salt tax (tuz resmi
).
Damga resmi has since been abolished.
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
in the Ottoman Empire
Ottoman Empire
The Ottoman EmpireIt was usually referred to as the "Ottoman Empire", the "Turkish Empire", the "Ottoman Caliphate" or more commonly "Turkey" by its contemporaries...
.
During most of the Tanzimat
Tanzimat
The Tanzimât , meaning reorganization of the Ottoman Empire, was a period of reformation that began in 1839 and ended with the First Constitutional Era in 1876. The Tanzimât reform era was characterized by various attempts to modernize the Ottoman Empire, to secure its territorial integrity against...
period, it was one of the more effective sources of revenue. The original form of damga resmi was abolished in 1839 as part of a complex series of tax reforms following the Hatt-i Sharif
Hatt-i Sharif
The Hatt-i Sharif of Gülhane or Tanzimât Fermânı was an 1839 proclamation by Ottoman Sultan Abdülmecid I that launched the Tanzimât period of reforms and reorganization....
, but a new type of damga resmi reappeared in 1845.
Gold
Gold is a chemical element with the symbol Au and an atomic number of 79. Gold is a dense, soft, shiny, malleable and ductile metal. Pure gold has a bright yellow color and luster traditionally considered attractive, which it maintains without oxidizing in air or water. Chemically, gold is a...
and silver
Silver
Silver is a metallic chemical element with the chemical symbol Ag and atomic number 47. A soft, white, lustrous transition metal, it has the highest electrical conductivity of any element and the highest thermal conductivity of any metal...
items (like a hallmark
Hallmark
A hallmark is an official mark or series of marks struck on items made of precious metals — platinum, gold, silver and in some nations, palladium...
), and for placing an official stamp of authenticity on some manufactured goods, including textiles (also known as damga akmişe). The charge was usually set at a fortieth of the value of the goods (or 2.5%); sale without the muhtesib's stamp was prohibited, in order to protect revenue. It could be subject to tax-farming, or iltizam
Iltizam
An Iltizam was a form of tax farm that appeared in the 17th century in Ottoman Egypt. Iltizams were sold off by the government to wealthy notables, who would then reap up to five times the amount they had paid by taxing the peasants and extracting agricultural production...
; an individual could buy the "right" to damga resmi fees from the public, in return for paying a lump sum to the state.
Some years after this earlier form of stamp duty had been abolished, the Ottoman treasury invented a replacement; a series of preprinted blank papers with official treasury stamps, which had to be used for almost all official legal and commercial documents (apart from some issued by religious courts). The papers could only be purchased for a considerable fee; a graduated scale of different fees was published, so that a small commercial contract might use a low-value paper, and a high-value contract must use a more expensive paper. This is similar to the stamp duty
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...
process adopted in some western European countries. Early revenue from the revised form of damga resmi was modest; perhaps 10-20 million akçe
Akçe
thumb|250px|AkçeA silver coin, the akçe was the chief monetary unit of the Ottoman Empire. The word "akçe" is derived from the Greek "" , the name of a Byzantine silver or billon coin, current in the region that eventually became the Ottoman Empire. The akçe is hence often called asper in English...
s per year in the late 19th century, but this swelled to over 50 million akçe
Akçe
thumb|250px|AkçeA silver coin, the akçe was the chief monetary unit of the Ottoman Empire. The word "akçe" is derived from the Greek "" , the name of a Byzantine silver or billon coin, current in the region that eventually became the Ottoman Empire. The akçe is hence often called asper in English...
s in 1912 - more than court charges or the muskirat resmi (spirit tax), but still dwarfed by the salt tax (tuz resmi
Tuz resmi
The tuz resmi was a tax on salt in the Ottoman Empire.During the 15th century, households working in the salt industry were exempted from taxes such as avariz, in return for their contributions to tuz resmi...
).
Damga resmi has since been abolished.