Tuz resmi
Encyclopedia
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. In one case, an entire village involved in salt-production was exempted from the cizye, avariz-i divaniyye and tekalif-i örfiye
taxes.
An emin
could play a key role in salt taxation; most of the surviving records of the emin stationed in Ragusa
(who handled customs and tariffs on foreign trade) are receipts for salt duty. There were even dedicated salt-duty officers, who were granted the title tuz emini.
Tuz resmi was usually arranged through the muqata'ah
system; the government would grant a salt-producing resource to a contractor or tax-farmer, who would then be obliged to return a proportion of salt production (or the cash equivalent) to government coffers. There was usually a separate muqata'ah
for each salt-mine. During the Tanzimat
reforms, the Ottoman government took over complete control of salt production, and prices were fixed; in 1879, the salt industry was given to bankers as collateral against government borrowing, and then in 1881 it was made part of the Regie Company
which gave all salt revenues to the Public Debt Commission - in an attempt to help pay off the Ottoman government's foreign debts. In the face of this government control of salt production (and of salt prices), smuggling became a problem.
In the later 19th century, government revenue from tuz resmi was typically 70-80 million kurus per year; by 1912 revenue had risen to 130,476,788 kurus - much higher than other tariffs such as the muskirat resmi
(spirits tax) or the damga resmi
(stamp duty), although taxes on land and crops continued to return more revenue.
Taxation in the Ottoman Empire
Taxation in the Ottoman Empire changed drastically over time, and was a complex feudal patchwork of different taxes, exemptions, and local customs.-Inheritance:...
on salt 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 the 15th century, households working in the salt industry were exempted from taxes such as avariz
Avariz
Avariz was a tax in the Ottoman Empire, an annual cash tax paid by households registered in a defter.-History:In early Ottoman history, the state depended on the timar system of feudal dues; but over time - especially due to the need to hire professional soldiers rather than peasants serving a...
, in return for their contributions to tuz resmi. In one case, an entire village involved in salt-production was exempted from the cizye, avariz-i divaniyye and tekalif-i örfiye
Tekalif-i orfiye
Tekalif-i orfiye was a type of taxation in the Ottoman Empire.Tekalif-i orfiye was a blanket terms for several different ad-hoc charges which were, initially, extraordinary taxes raised in war-time. They were variously paid in cash or in kind, and rates could vary , depending on the community's...
taxes.
An emin
Emin (Ottoman official)
An emin was an officer in the Ottoman empire; a "steward", the holder of an eminet, and often responsible for customs duties. Unlike a timar holder, an emin was a salaried official...
could play a key role in salt taxation; most of the surviving records of the emin stationed in Ragusa
Dubrovnik
Dubrovnik is a Croatian city on the Adriatic Sea coast, positioned at the terminal end of the Isthmus of Dubrovnik. It is one of the most prominent tourist destinations on the Adriatic, a seaport and the centre of Dubrovnik-Neretva county. Its total population is 42,641...
(who handled customs and tariffs on foreign trade) are receipts for salt duty. There were even dedicated salt-duty officers, who were granted the title tuz emini.
Tuz resmi was usually arranged through the muqata'ah
Muqata'ah
One of the most important topics of the Ottoman financial history is the institution of muqata'ah which functioned as an instrument in financing state expenses...
system; the government would grant a salt-producing resource to a contractor or tax-farmer, who would then be obliged to return a proportion of salt production (or the cash equivalent) to government coffers. There was usually a separate muqata'ah
Muqata'ah
One of the most important topics of the Ottoman financial history is the institution of muqata'ah which functioned as an instrument in financing state expenses...
for each salt-mine. During 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...
reforms, the Ottoman government took over complete control of salt production, and prices were fixed; in 1879, the salt industry was given to bankers as collateral against government borrowing, and then in 1881 it was made part of the Regie Company
Regie Company
The Regie Company was a parastatal company formed in the later Ottoman Empire by the Ottoman Public Debt Administration, with backing from a consortium of European banks. The company had a monopoly over tobacco production. Revenue from the Regie Company was supposed to help overcome the Ottoman...
which gave all salt revenues to the Public Debt Commission - in an attempt to help pay off the Ottoman government's foreign debts. In the face of this government control of salt production (and of salt prices), smuggling became a problem.
In the later 19th century, government revenue from tuz resmi was typically 70-80 million kurus per year; by 1912 revenue had risen to 130,476,788 kurus - much higher than other tariffs such as the muskirat resmi
Müskirat resmi
Müskirat resmi was a tax on alcohol in the Ottoman Empire.Strictly speaking, the şeriat forbade alcohol, so there were no alcohol taxes in the early empire. However, the Ottoman empire acquired increasingly large nonmuslim populations, and inherited the taxes and customs of conquered territories;...
(spirits tax) or the damga resmi
Damga resmi
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...
(stamp duty), although taxes on land and crops continued to return more revenue.