Tanzimat Dönemi Taşra Maliyesinde Merkezileşme ve Kurumsallaşma Çabaları: Sandık Eminliği (1839-1870)
Centralization and Institutionalization Efforts in Rural Economy in the Tanzimat Era: Fund Assurance Office (1839-1870)

Summary/Abstract: In the Tanzimat Era, there were two important things in finance. The first one was about the fair distribution and collection of tax. The second one was about covering local expenses from the tax collected, and delivering the remaining money to the center in cash or through bill. Therefore, the protection, safeguarding and use of the money collected before the rural administration was as important as tax collection. Dominated by the ayan class until the 19th century, this was reformed by Mahmud II (1808-1839) with the fund assurance office. However, the rural financial structure required be managed from a single place under the treasury. Therefore, after 1826, hometown funds were established in the rural with fund assurance officers in charge. After the declaration of the Tanzimat Edict, the practice of Fund Assurance Office became increasingly widespread. The assurance officers, appointed to livas in the initial years, were later assigned to districts and towns. Due to problems with related to officers, the central government tried to regulate the organization through regulations, and decrees. In this study, the period between 1839 and 1870, when Fund Assurance Office was established and widespread, which has not been discussed before, is discussed. The duties, qualifications, appointments and problems of the Fund Assurance Office are discussed.

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