Koyuncu, Nuran - The Clute Institute

The Clute Institute International Academic Conference
Munich, Germany 2014
Money-Changers Guarantee For
Leaseholders In The Ottoman State
Nuran Koyuncu, Necmettin Erbakan Üniversity, Turkey
ABSTRACT
Moneychangers in the Ottoman Empire who called the artisans undertake some critical roles in
financial field. By the deteriorating of Timar system, the Iltizam system became widespread and
the basic condition of collecton taxes for multezim people were a trustworthy guarantor so
existence of moneychangers turned into indispensable.
The group which was most of members were non-Muslims took a part to Money financing also
became guarantor for Multezim people for their debt to state by this way they took a role in the
system. Guranteeing the debt of Multezims by the moneychangers was insurance which provides a
stable income for treasure. Considering how the moneychangers started the banking sector in
Ottoman Empire, it won’t be wrong to say that they performed as bank.
They called as Moneychanger with Tail because of style of the signature of their letter which they
use in the return of a heavy charges and service of moneychangers with Tail continued by council
and commission under control of treasure for a long time. That authority transfered to Divan-i
Muhasebat by the regulations at 1865.
That work is about the guarantor role of moneychanger artisans which started with iltizam system
and continued Malikâne system.
İLTİZAM SYSTEM
Basis of Ottoman land system relied on Timar system. That system which is basis of state’s political,
military, economical and social structure started to show sings of deterioration. The deterioration which started at
here affected all institutions1. Classical financial structure had been protected till XVII. Century despite all hitchs2.
Begining of Iltizam system is considered in the age of Fatih Sultan Mehmed even there some different
opinions. The basis idea of applying that system is collecting income of miri land directly to treasure and thus
increasing of treausre’s income. Tax resources as called like Mukataa rented by public auction to multezims who
accept paying annual and being responsible for profit and loss alone also have gurantee of moneychanger 3. The
difference of Money between income of Mukataa and payment of iltizam was profit of mültezim. Minimal value of
annual profit of Mukataas was determined by revenue officer and lt was recorded to treasury boks. Multezims firstly
come to public auction for mukataa, they try to calculate estimated profit and cost and offer the money they could
pay to state annual4. The mültezim who gives highest offer for mukataa takes over the taxation right of mukataa5.
Mukataas started to be rented for life time after 1695 by the applying of Malikâne system 6.
Halil Cin - Gül Akyılmaz, Türk Hukuk Tarihi, 4. Bas, Sayram Yayınları, Konya 2011, s. 501; Eftal Batmaz, “İltizam Sisteminin XVIII.
Yüzyıldaki Boyutları”, Osmanlı Ansiklopedisi, Yeni Türkiye Yayınları, Ankara, 2000, s. 39; Halil CİN, Osmanlı Toprak Düzeni ve Bu Düzenin
Bozulması, 3. Bas., Konya 1992, 82-85.
2
İ.Hakkı Uzunçarşılı, Osmanlı Tarihi, 3. Bas., C.III,Ankara,1983, s. 326 vd.
3
Muzaffer Sencer, “Tanzimat’a Kadar Osmanlı Yönetim Sistemi”, Amme İdaresi Dergisi, C. 17, Sy. 12, s. 35-36.
4
Halil Cin – Gül Akyılmaz, Tarihte Toplum ve Yönetim Tarzı Olarak Feodalite ve Osmanlı Düzeni, Konya 1995, s. 340-341.
5
Mehmet Genç, “Osmanlı Maliyesinde Malikâne Sistemi”, Türkiye İktisat Tarihi Semineri, Metinler/Tartışmalar, 8-10 Haziran 1973 (ed: Osman
Okyar-Ünal Nalbantoğlu), Ankara 1975, s. 233-234.
6
Halil İnalcık, “Çiftliklerin Doğuşu: Devlet, Toprak Sahipleri ve Kiracılar”, Çağlar Keyder, Faruk Tabak(ed.), Osmanlı’da Toprak Mülkiyeti ve
Ticarî Tarım, (Çev. Zeynep Altok), İstanbul 1998, s.21-22;CİN-AKYILMAZ, Hukuk Tarihi, s. 547; GENÇ, s. 234.
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Timar system and iltizam procedure fulfilled the center and treausury’s income by completing each other 7.
But mukataas started to change hands even owners are alive, also the owners assigned some others for collecting
taxes and some similar reasons caused the deterioration and lt speeded the process of collapse of state 8. It had been
said in Edict of Gülhane to remove iltizam system which deteriorated 9. The taxes started to be collected as “emanet
usulü” after 1840 by salaried officers. But not long after that lt have been understood new system was not usefull
and short time later iltizam system started to be used again 10.
SARRAFLAR
Common side of iltizam and Malikna systems are prepayment and atonement system. Moneychangers
came into play at that time. Essentially moneychangers as bankers emerging to rise extend the ages of Abbasid
Caliphate. Moneychangers who names as “cehbez” were authorized to write cheque for sending Money from one
location to another location in that time but they were not authorized for interest business. Moneychangers were
lending business before of joining to Iltizam system. But it was forbidden collecting golds to lending golds in any
value which they desire otherwise their goods would be confiscated11. Moneychangers specialized about Money
operations in time and they gradually have increased their capital12.
Every mültezim based upon to small capital owners who located at area which mukataa exist. After a short
time, an organizated group of moneychangers took the place of these moneychangers who spelizaited and resides at
big centers and generally at Istanbul and Works like a credit institution. Losts of moneychangers were responsible
for padishah and leading bureaucrat’s own wealth and financial business. After the age of Mustafa III, they rose as
Hazine’yi Hassa and Mint moneychangers13.
State which had a worsening ficancial sitution in the end of 18. Century, started to borrow Money from
Europen Market by the help of moneychangers who had good relations with them14. These moneychangers captured
big percent of bill of exchange market. Moneychangers in Istanbul who founded first bank around 1840’s already
were called like Bankes of Galata for economical environment cause of the capital that they had15.
Bankers of Galata were one of the most important element of Galata Borsasi (Exchange as organized
Market) which founded at 1829 and lasted till 1929 and seen as most important and huge financial activity 16.
European moneychangers (also called as Levantel) who resides in Istanbul and origin were Genoa and Venice
turned into mediator when had became basis of finance policy17.
The people who were mostly Non-Muslims and became banker by managing Money, started to study high
education at Europe and they had became specialist about financial business. The most well-knowns were Lorando
Tubini, Korpu, Baltazzi, Stefanoviç, Shilizzi, Negroponte, Coronio ve Alberti. Armenians sarrafs as like Köçeoğlu,
Mısıroğlu and Jewish sarrafs as like Kamondo, Fernandez and Greek sarrafs as like Ogenidi Mavrogordato, Zarifi,
Zafiropulo, Bogos ve Tıngıroğlu, were at forefront during last period of Ottomans. The well-known sarrafs as like
Ömer Lütfü Barkan, "1070-71{1660-61) Tarihli Osmanlı Bütçesi ve Bir Mukayese", İFM, XVIIII-4,1960, s. 328.
Abdullah Bay, Trabzon Eyaleti’nde Mütagallibe Hareketleri ve Âyanlık, (doktora tezi) Erzurum 2007, s. 91.
Mehmet Genç, “Osmanlıda İltizam Rejimi ve Değişmeleri”, Akademik Tarih, www.akademiktarih.com, erişim 13.06. 2012.
10
Ahmet Uzun, “Tanzimat Döneminde Vergilere İlişkin Temel Sorunlar 1840-60”, İU. İktisat Fakültesi Maliye Araştırma Merkezi Konferansları,
39. Seri, Yıl 2001, s. 100; ENGELHARDT, Tanzimat ve Türkiye, (çev. Ali Reşad), Kaknüs Yay., İstanbul 1999, s. 277-278.
11
Kanuni devri eyâlet kanunnamelerinin “Kanun-ı Dâr’id-darb; Nukra ve Hasene” kısmında yer alan “ve bundan gayrı dergâh-ı mu’allâya şöyle
arzolundu ki, şehrin sarrafları dâima il üzerine çıkub karye be karye yürüyüb her kimde altun bular ise alub hıfz edüb sonra mîri içün altuna hâcet
oldukda kimesnede bulunmayub zaruretle tüccâr sarraflara mürâca’at edüb anlar dahi diledükleri kıymete verürlermiş. Bu husus dahi men olundı.
Min ba’d beğlerbeği nâzır-ı emvâl ma’rifetiyle sarraflara yasağ edeler ki, bir ferd aslâ il üzerine çıkub altun cem etmeyeler. Ba’d-et-tenbîh
eslemeyüb yine bu vaz’ı ederlerse, malları girift olunub kendülerüne siyâset oluna.” Ahmet Akgündüz, Osmanlı Kanunnameleri ve Hukuki
Tahlilleri, İstanbul 1993, s. 140.
12
Seyfettin Gürsel, “Osmanlı Dış Borçları”, Osmanlı, Cilt 3, İktisat (Edit: Kemal Çiçek, Cem Oğuz), Ankara 1999, (1985), s . 390.
13
3. Mustafa döneminden itibaren hazine-i hassa ve darphane sarraflığı Ermeni Duzoğulları'na verildi ve 100 yılı aşkın bir süre bu ailenin elinde
kaldı. M. Yaşar Durukan, “Resmen Hortumlanan Banka”, Aksiyon Dergisi, 22 Aralık 2001, www.aksiyon.com.tr. erişim 15.11.2012.
14
Murat Koraltürk, “Osmanlı Devleti’nde Şirketleşme. İlk Anonim Şirket ve Borsanın Kuruluşu”, Osmanlı, Cilt 3, İktisat (Edit.: Cem Oğuz,
Kemal Çiçek), Ankara 1999, s. 446.
15
Zafer Toprak, “Osmanlı Devleti’nde Para ve Bankacılık”, Tanzimat’tan Cumhuriyet’e Türkiye Ansiklopedisi, C. 3, İstanbul 1985, s. 760-761.
16
Haydar Kazgan, Galata Bankerleri, TEB, Orion Yayınevi, Ankara, 2005, s. 10.
17
Eldem Edhem, Osmanlı Bankası Tarihi, Türkiye Ekonomik ve Toplumsal Tarih Vakfı, İstanbul, Aralık 1999, s, 19-20.
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Irganyan, Uzun Artinoğlu, Gelgeloğlu, Bogos, Tıngıroğlu had founded their branch Office in Rumelia and Anatolia
by this move they had started to collect income and made payment in the name of state. Customs income were
collected as iltizam by a sarraf who named as Cezairoğlu Mıgırdıç 18.
Bankers of Galata lost their power after Ottomans’s good relations with foreing countries. Especially after
foundation of Bank of Ottoman, Bankers of Galata lost their unrivaled position but they did not quit financial
situation completely19. After a while, when Ottomans stopped to borrow Money from foreing countries, Bankers of
Galata started to credit state again between 1875 and 188120.
Multezims were joining to public auction under responsibility and commitment of sarrafs 21. Offers of
multezims were rejected even value is highest offer, if they did not had a trustful sarraf who commitment to them 22.
They had to commitment of a sarraf to undertake tax collection23. Sometimes, multezims who reside in provincial
undertake that business by the help and commitment of Kapi Kethüdaları 24. There were some multezims that paid
fees by himself without credit of a sarraf25.
Actually sarrafs who lives in Istanbul were more active than any others for iltizam system 26. Sarrafs who
reside in provincial also take care private business of multezims. The shopkeeping business of sarraf people had
been done by council and commission under control of treasure for a long time. It was decided that treasure will be
authorized to solve issues by Divan-ı Muhasebat in 186527.
Berat-i Ali was given to people of sarraf who is member of sınıf-ı evvel and sınıf-ı sami. But it was not so
easy to join these classes. Firstly they had to apply to Bab-ı Ali, and later file would be sent to Divan-ı Muhasebat
and later sarraflar kethüdası. Process was starting when letter of application was singed by six of valuable
shopkeepers and vice kethüda. After that progress with a writing which express all details of application, letter of
application would be sent to Bab-ı Ali, by Divan-ı Mıhasebat process. If sons would want to join class of their father
(after their father’s death) they would be picked if they would take confirmation of shopkeepers.
Sarrafs with tail had huge profit from multezims or mukataas which they warranted. But they had to pay
heavy cost for it28. People of sınıf-ı evvel had to pay 7.000, people who referred from father had to pay 5.000 to
state. People of sınıf-ı sani had to pay 1.500 and people who referred from father had to pay 1.000. In the other hand,
a member of sınıf-ı sani can not warrant anyone without warranty of a sarraf to him who is member of sınıf-ı evvel.
The class and fame of sarraf people had recorded to divan-ı muhasebat.
After the getting right of collecting tax for mültezim people from public auction, relation was between
treasure and sarraf was payee – warrantor relation. And relation between mültezim and sarraf was lender – debtor
relation. Interest was decided to according the rules of treasure. In same time if any sarraf violate his warrant, he will
be punished for it29.
When the sarraf lend Money to mültezim, count of Money, payment date and other conditions would be
written to bond as detailed. Deptor was responsible fort he objections which base on thing that pledged 30. If there
was not any pledged thing, so then lt would be decided to have a interest yet interest can not be more than a
thousand of akçe. If the percent of interest did not decided yet then legal interest would be used the case which is
Durukan, erişim 15.11.2012.
Eldem, Osmanlı Bankası Tarihi, s. 20 vd.
20
Şevket Pamuk, Osmanlı Ekonomisinde Bağımlılık ve Büyüme (1820-1913), 2. Baskı, İstanbul 1994, s. 221.
21
BOA,C.ML., Nu: 330/13542, 05/N /1167 (Hicrî).
22
BOA, C.ML., Nu: 323/13334, 07/Za/1257 (Hicrî).
23
BOA, A.AMD, Nu: 5/76, 08/L /1264 (Hicrî); BOA,C.ML, Nu: 206,8520, 23/S /1266 (Hicrî).
24
BOA, MAD, 9758, s.170; BOA, HAT, Nu: 22578.
25
Bay, s. 138.
26
BOA, MAD, 9729, s.278.
27
BOA, İ. MMS, Nu. 35/1458, 16 Mart 1867.
28
Zafer Toprak, Türkiye’de Milli İktisat (1908-1918), Yurt Yayınları, Ankara 1982, s. 133.
29
BOA, A. MKT, Nu:177/13, 01/R /1265 (Hicrî).
30
BOA, İ. MMS, Nu: 35/1458, 16 Mart 1867.
18
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five kuruş. And dept is ordinary dept so it would be collected by hukuk-i adi. For country side lending Money was
more risky fort hat reason interest was higher in that case 31. Except that, sarrafs were taking a percent of multezims
tax income.
Sarraf ile mültezim arasındaki hesap işlemleri her yıl gözden geçirilirdi. The bill process between sarraf
and mültezim was controlled annual. During that control process, lf there will be some extra Money will be found at
sarraf’s account which actually belongs to mültezim, the interest issue appear 32.
31
32
BOA, MVL, Nu:250/490,5/N /1268 (Hicrî); BOA, HR.MKT, Nu:52/51, 7/S /1269 (Hicrî); BOA, A.MKT, Nu:179/48, 12/R /1265 (Hicrî).
BOA, İ. MMS, Nu: 35/1458, 16 Mart 1867.
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