HİCRİ 1243 (M. 1827-1828) TARİHLİ İHTİSAP RÜSUMU DEFTERİ VE KAYSERİ ESNAFLARI ÜZERİNE BİR DEĞERLENDİRME.

One of the most compact sources giving information about the economic mechanism of a city in the 19th century Ottoman world is undoubtedly the notebooks of "ihtisap". Until 1826, the collection fee, which was collected and spent on site, started to be collected on behalf of the central government in response to the needs of the "Asakir-i Mansure-i Muhammediyye" army from this date on. The Kayseri İhtisap Rüsumu Notebook dated H.1243 (M.1827-1828) states the amount of tax to be collected on the traded crop, as well as the tradesmen groups subject to "ihtisap" taxes. This notebook provides very valuable data that will enable us to get an idea about the sectoral distribution of economic activities in Kayseri and their weight in the city economy. Accordingly, in 1827/28, there were a total of 3303 taxpayer tradesmen in 106 different tradesmen groups in the city of Kayseri. The number of "ihtisap" taxpayers, which is an urban tax collected from tradesmen, merchants, craftsmen, commercial places, goods and services in the town centers, shows us that Kayseri was a settlement in accordance with the definition of a "city" where industrial and commercial activities were carried out rather than agricultural production at that time. [ABSTRACT FROM AUTHOR]