Iltizam Mechanism in the Eighteenth Century Ottoman Egypt: Land, Tax, and Tax Farmers

Abstract

This study examines the political and economic dimensions of the relationship between multazims and fellahin in eighteenth-century Ottoman Egypt, focusing on how provincial economic activities were shaped through these actors. It adopts a longue durée perspective to analyze the administrative and fiscal transformations of the period. The research is based primarily on mukataa and ruznamçe registers from the Ottoman Archives, along with waqf and icmal ledgers and contemporary accounts such as Description de l’Égypte. Quantitative analysis of these sources reveals a close correlation between multazims’ tax-farm shares and their social and political standing. The findings demonstrate that iltizam functioned not only as a fiscal mechanism, but also as a key instrument in the negotiation of provincial authority. As a result, the system evolved into a multilayered power structure in which Mamluk-origin multazims established influential centers of authority within the countryside.

Keywords

• History of Ottoman Socio-Economy

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References

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Cite this publication

@article{genc2025iltizam,
  author = {Gen{\c{c}}, Osman Onur},
  title = {{Iltizam Mechanism in the Eighteenth Century Ottoman Egypt: Land, Tax, and Tax Farmers}},
  journal = {Hacettepe University Journal of the Faculty of Letters},
  volume = {0},
  number = {Advanced Online},
  pages = {588--605},
  publisher = {Hacettepe {\"U}niversitesi},
  year = {2025},
  month = {7},
  issn = {1301-5737},
  url = {https://hacettepe.hbtech.com.tr/en/publication/on-sekizinci-yuzyil-osmanli-misirinda-iltizam-mekanizmasi-toprak-vergi-ve-multezimler},
  language = {tr},
  keywords = {History of Ottoman Socio-Economy},
  abstract = {This study examines the political and economic dimensions of the relationship between multazims and fellahin in eighteenth-century Ottoman Egypt, focusing on how provincial economic activities were shaped through these actors. It adopts a longue dur{\'{e}}e perspective to analyze the administrative and fiscal transformations of the period. The research is based primarily on mukataa and ruznam{\c{c}}e registers from the Ottoman Archives, along with waqf and icmal ledgers and contemporary accounts such as Description de l'{\'{E}}gypte. Quantitative analysis of these sources reveals a close correlation between multazims' tax-farm shares and their social and political standing. The findings demonstrate that iltizam functioned not only as a fiscal mechanism, but also as a key instrument in the negotiation of provincial authority. As a result, the system evolved into a multilayered power structure in which Mamluk-origin multazims established influential centers of authority within the countryside.},
  affiliation = {HACETTEPE {\"U}N{\.I}VERS{\.I}TES{\.I}}
}

TY  - JOUR
AU  - Genç, Osman Onur
TI  - Iltizam Mechanism in the Eighteenth Century Ottoman Egypt: Land, Tax, and Tax Farmers
T2  - Hacettepe University Journal of the Faculty of Letters
VL  - 0
IS  - Advanced Online
PY  - 2025
DA  - 2025/07/16/
SP  - 588
EP  - 605
PB  - Hacettepe Üniversitesi
SN  - 1301-5737
UR  - https://hacettepe.hbtech.com.tr/en/publication/on-sekizinci-yuzyil-osmanli-misirinda-iltizam-mekanizmasi-toprak-vergi-ve-multezimler
AB  - This study examines the political and economic dimensions of the relationship between multazims and fellahin in eighteenth-century Ottoman Egypt, focusing on how provincial economic activities were shaped through these actors. It adopts a longue durée perspective to analyze the administrative and fiscal transformations of the period. The research is based primarily on mukataa and ruznamçe registers from the Ottoman Archives, along with waqf and icmal ledgers and contemporary accounts such as Description de l’Égypte. Quantitative analysis of these sources reveals a close correlation between multazims’ tax-farm shares and their social and political standing. The findings demonstrate that iltizam functioned not only as a fiscal mechanism, but also as a key instrument in the negotiation of provincial authority. As a result, the system evolved into a multilayered power structure in which Mamluk-origin multazims established influential centers of authority within the countryside.
KW  - History of Ottoman Socio-Economy
LA  - tr
AD  - HACETTEPE ÜNİVERSİTESİ
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