| 词条 | Tapu resmi |
| 释义 |
The tapu resmi was a feudal land-registration tax in the Ottoman Empire.[1] A tapu was the equivalent of a title deed for farmland, in a feudal system where farmers were proprietors rather than outright owners; this would be recorded in a tapu tahrir, a survey of land ownership and land grants which the Ottoman government used to update land-tax records, and which are now valuable to historians. Not all land was subject to the tapu system; iltizam tax-farming was more commonly applied to non-tapu land.[2] A prominent 16th-century legal theorist argued that tapu resmi was contrary to shari'ah law, and was effectively a bribe; however, tapu resmi continued to be used across the Ottoman Empire.[3] Tapu resmi was a divani tax on these land titles, payable to the timar holder.[4] Because land inherited land was subject to a change of title, tapu resmi could also be seen as an inheritance tax;[5] but the tapu resmi fee was payable on other transfers too, including when farmland fell vacant because a tenant farmer died or left.[6] After paying tapu resmi, a farmer would still have to pay resm-i çift (or an equivalent tax) each year. Land which was newly brought under cultivation, such as ifrazat, would be exempt from tapu resmi until the next tahrir (survey). In 1716, a kanunname (tax code) for the vilayet of Morea set a sliding scale of tapuu resmi fees, from 20 akçes for low-quality land to 60 akçe for high-quality land; this was categorised as a bad-i hava tax, along with adet-i deştbani.[7] The tapu system was partially reformed during the tanzimat; including increased gender equality, so that women could work, or rent out, farmland;[8] responsibility for collecting the tapu resmi passed to dedicated treasury officers rather than feudal lords, and documents were standardised in the 1840s. References1. ^{{cite journal|last=Jennings|first=Ronald|title=Sakaltutan Four Centuries Ago|journal=International Journal of Middle East Studies|date=January 1978|volume=9|issue=1|pages=89–98|jstor=16262|doi=10.1017/s0020743800051710}} 2. ^{{cite book|last=Darling|first=Linda|title=Revenue-raising and legitimacy: tax collection and finance administration in the Ottoman Empire, 1560-1660|year=1996|publisher=Brill|isbn=978-90-04-10289-7|pages=126|url=https://books.google.com/books?id=g2jx36HfH6AC&dq=%22Tapu+resmi%22&source=gbs_navlinks_s}} 3. ^{{cite book|title=Governing property, making the modern state: law, administration and production in Ottoman Syria|year=2007|publisher=I.B.Tauris|isbn=978-1-84511-291-2|pages=16–18|url=https://books.google.com/books?id=thUKJ53-yyQC&dq=%22Tapu+resmi%22&source=gbs_navlinks_s}} 4. ^{{cite book|title=Revue internationale d'histoire militaire, Issues 66-68|year=1987|pages=31|url=https://books.google.com/books?id=3J5mAAAAMAAJ&q=%22Tapu+resmi%22&dq=%22Tapu+resmi%22&hl=en&ei=MrStTdPzLMjGtAbN2JTiDA&sa=X&oi=book_result&ct=result&resnum=5&ved=0CDkQ6AEwBDge}} 5. ^{{cite book|last=Kiel|first=Machiel|title=Art and society of Bulgaria in the Turkish period: a sketch of the economic, juridical, and artistic preconditions of Bulgarian post-Byzantine art and its place in the development of the art of the Christian Balkans, 1360/70-1700 : a new interpretation|year=1985|publisher=Van Gorcum|isbn=978-90-232-2061-9|pages=60|url=https://books.google.com/books?id=RZTpAAAAMAAJ&q=%22Tapu+resmi%22&dq=%22Tapu+resmi%22&hl=en&ei=MrStTdPzLMjGtAbN2JTiDA&sa=X&oi=book_result&ct=result&resnum=2&ved=0CCwQ6AEwATge}} 6. ^{{cite book|last=Mladenović|first=Miloš|title=Eastern Europe: historical essays presented to Professor Milos Mladenovic on his sixty-fifth birthday by his students|year=1969|publisher=New Review Books|url=https://books.google.com/books?id=RPazAAAAIAAJ&q=%22Tapu+resmi%22&dq=%22Tapu+resmi%22&hl=en&ei=GbStTc_ULonDswbOnI3XDA&sa=X&oi=book_result&ct=result&resnum=3&ved=0CC8Q6AEwAjgU}} 7. ^{{cite journal|title=A Historical and Economic Geography of Ottoman Greece|journal=Hesperia Supplements|year=2005|volume=34|pages=53|jstor=4150513}} 8. ^{{cite book|title=Governing property, making the modern state: law, administration and production in Ottoman Syria|year=2007|publisher=I.B.Tauris|isbn=978-1-84511-291-2|pages=48,183|url=https://books.google.com/books?id=thUKJ53-yyQC&dq=%22Tapu+resmi%22&source=gbs_navlinks_s}} 2 : Taxation in the Ottoman Empire|Land management in the Ottoman Empire |
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