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Salt of the Empire: the making of an Ottoman monopoly, 1838–1881
Published online by Cambridge University Press: 24 August 2023
Abstract
The present article is a study of the fiscal history of the Ottoman salt monopoly before 1881, when it was taken over by local and European creditors. It brings a novel perspective to the literature on Ottoman finances by highlighting a case of centralized collection of an indirect tax. It argues that the interplay between the government’s urge to raise indirect contributions and the consumers’ proclivity to illicit salt determined the enterprise’s sustainability. Not merely a security for European credit, the salt monopoly was a genuine Ottoman institution in the transformation to a modern fiscal state.
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- © The Author(s), 2023. Published by Cambridge University Press on behalf of New Perspectives on Turkey
References
References
The Ottoman Penal Code 28 Zilhijeh 1274. London: W. Cloves and Sons, 1888.Google Scholar
“Tuz Nizamnamesi ve Zeyli”, Düstur, Series 1, II (Istanbul 1279 [1862]).Google Scholar
A.DVN.MKL (Mukavelenameler).Google Scholar
A.MKT (Mektubi Kalemi).Google Scholar
A.MKT.MHM (Mühimme Kalemi).Google Scholar
A.MKT.MVL (Meclis-i Vālā).Google Scholar
A.MKT.NZD (Nezaret ve Devair).Google Scholar
A.MKT.UM (Umum Vilayat).Google Scholar
C.HR (Cevdet, Hariciye).Google Scholar
C.İKTS (Cevdet, İktisat).Google Scholar
HR.TO (Tercüme Odası).Google Scholar
İ.DH (İrade, Dahiliye).Google Scholar
İ.MMS (İrade, Maḫṣūṣ).Google Scholar
İ.MVL (İrade, Meclis-i Vālā).Google Scholar
MVL (Meclis-i Vālā).Google Scholar
ŞD (Şura-ı Devlet).Google Scholar
Adshead, SAM (1992) Salt and Civilization. New York: St. Martin’s Press.10.1007/978-1-349-21841-7CrossRefGoogle Scholar
Akarlı, AO (2000) Growth and retardation in Ottoman Macedonia, 1880–1910. In Pamuk, Ş and Williamson, JG (eds), The Mediterranean Response to Globalization before 1950. London: Routledge, 109–133.Google Scholar
Akarlı, ED (1992) Economic policy and budgets in Ottoman Turkey, 1876–1909. Middle Eastern Studies 28(3), 443–476.10.1080/00263209208700910CrossRefGoogle Scholar
Allen, DW and Lueck, D (1993) Transaction costs and the design of cropshare contracts. The RAND Journal of Economics 24(1), 78–100.10.2307/2555954CrossRefGoogle Scholar
Anderson, O (1964) Great Britain and the beginnings of the Ottoman public debt, 1854–55. The Historical Journal 7(1), 47–63.10.1017/S0018246X00025255CrossRefGoogle Scholar
Balta, E and Yılmaz, F (2004) Salinas and salt in Greek lands during the Ottoman period. In Naskali, EG and Şen, M (eds), Tuz Kitabı. İstanbul: Kitabevi Yayınları, 248–257.Google Scholar
Barui, B (1979) The salt industry of Bengal: the relations of production in the industry and trade in salt, 1757–1800. PhD Dissertation, University of Calcutta, Calcutta.Google Scholar
Birdal, M (2010) The Political Economy of Ottoman Public Debt: Insolvency and European Financial Control in the Late Nineteenth Century. London: Tauris Academic Studies.10.5040/9780755610808CrossRefGoogle Scholar
Blaisdell, DC (1929) European Financial Control in the Ottoman Empire: A Study of the Establishment, Activities, and Significance of the Administration of the Ottoman Public Debt. New York: Columbia University Press.10.7312/blai91054CrossRefGoogle Scholar
Cardoso, JL and Lains, P (eds) (2010) Paying for the Liberal State: The Rise of Public Finance in Nineteenth-Century Europe. Cambridge: Cambridge University Press.10.1017/CBO9780511845109CrossRefGoogle Scholar
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Council of Foreign Bondholders (1992) Turkish Loans: Correspondence for Reference with Regard to the Imperial Ottoman Loans of 1858, 1862, 1869, etc. London: Office of the Council of Foreign Bondholders.Google Scholar
Cuinet, V (1891) La Turquie d’Asie : géographie administrative ; statistique, descriptive et raisonnée de chaque province de l’Asie Mineure. Vol. 1. Paris: E. Leroux.Google Scholar
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Eldem, E (2005) Ottoman financial integration with Europe: foreign loans, the Ottoman Bank and the Ottoman public debt. European Review 13(3), 431–445.10.1017/S1062798705000554CrossRefGoogle Scholar
Eldem, V (1994) Osmanlı İmparatorluğu’nun İktisadi Şartları Hakkında Bir Tetkik. Ankara: Türk Tarih Kurumu.Google Scholar
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Genç, M (2000) 19. Yüzyılda Osmanlı İktisadî Dünya Görüşünün Klasik Prensiplerindeki Değişimler. In Osmanlı İmparatorluğunda Devlet ve Ekonomi. İstanbul: Ötüken, 87–96.Google Scholar
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Grozdanova, E and Andreev, S (1982) Соларството по българското Черноморие през 15–19 век [The Solar Industry Along the Bulgarian Black Sea Coast in the 15th–19th Centuries]. Sofia: Cyril and Methodius Public Library.Google Scholar
Güçer, L (1962–1963) XV–XVII. asırlarda Osmanlı İmparatorluğu’nda Tuz İnhisarı ve Tuzlaların İşletme Nizamı. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 23(1–2), 97–143.Google Scholar
Guldi, J (2012) Roads to Power: Britain Invents the Infrastructure State. Cambridge, MA: Harvard University Press.Google Scholar
Güran, T (2003) Osmanlı Malî İstatistikleri Bütçeler, 1841–1918. Ankara: Devlet İstatistik Enstitüsü.Google Scholar
Gürsoy, B (1984) 100. Yılında Düyun-ı Umumiye İdaresi Üzerinde Bir Değerlendirme. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 40(1-4), 17–59.Google Scholar
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Hulkiender, M (2003) Bir Galata Bankerinin Portresi George Zarifi 1806–1884. İstanbul: Osmanlı Bankası Arşiv ve Araştırma Merkezi.Google Scholar
İlter, M (1980) Türkiye’de Tuz Endüstrisi ve Tuz Ticareti. Ankara: Tekel Genel Müdürlüğü.Google Scholar
Irigoin, A and Grafe, R (2013) Bounded leviathan: fiscal constraints and financial development in the Early Modern Hispanic world. In Leonard, A, Coffman, DM, and Neal, L (eds), Questioning Credible Commitment: Perspectives on the Rise of Financial Capitalism. Cambridge: Cambridge University Press, 199–227.10.1017/CBO9781139856034.010CrossRefGoogle Scholar
Jamgoçyan, O (2017) Osmanlı İmparatorluğu’nda Sarraflık: Rumlar, Museviler, Frenkler, Ermeniler (1650–1850). İstanbul: Yapı Kredi Yayınları.Google Scholar
Jensen, MC and Meckling, WH (1976) Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4), 305–360.CrossRefGoogle Scholar
Karaman, KK and Pamuk, Ş (2010) Ottoman state finances in European perspective, 1500–1914. The Journal of Economic History 70(3), 593–629.10.1017/S0022050710000550CrossRefGoogle Scholar
Karamursal, Z (1989 [1940]) Osmanlı Malî Tarihi Hakkında Tetkikler. Ankara: Türk Tarih Kurumu.Google Scholar
Kıray, E (1993) Osmanlı’da Ekonomik Yapı ve Dış Borçlar. İstanbul: İletişim Yayınları.Google Scholar
Kütükoğlu, M (1992) Tanzimat Devrinde Yabancıların İktisadi Faaliyetleri. In Yıldız, HD (ed.), 150. Yılında Tanzimat. Ankara: Türk Tarihi Kurumu, 91–138.Google Scholar
Kwass, M (2013) Court capitalism, illicit markets, and political legitimacy in eighteenth-century France: the salt and tobacco monopolies. In Leonard, A, Coffman, DM, and Neal, L (eds), Questioning Credible Commitment: Perspectives on the Rise of Financial Capitalism. Cambridge: Cambridge University Press, 228–250.CrossRefGoogle Scholar
Maxim, M (1988) Ottoman documents concerning the Wallachian salt in the ports on the lower Danube in the second half of the sixteenth century. Revue des études sud-est-européennes 26(2), 113–122.Google Scholar
North, DC (1984) Transaction costs, institutions, and economic history. Zeitschrift für die gesamte Staatswissenschaft/Journal of Institutional and Theoretical Economics 140(1), 7–17.Google Scholar
North, DC and Weingast, BR (1989) Constitutions and commitment: the evolution of institutions governing public choice in seventeenth-century England. The Journal of Economic History 49(4), 803–832.10.1017/S0022050700009451CrossRefGoogle Scholar
Owen, R (1992) The 1838 Anglo-Turkish convention: an overview. New Perspectives on Turkey 7, 7–14. https://doi.org/10.15184/S0896634600000467.CrossRefGoogle Scholar
Özbek, N (2018) Tax farming in the nineteenth-century Ottoman Empire: institutional backwardness or the emergence of modern public finance? The Journal of Interdisciplinary History 49(2), 219–245.CrossRefGoogle Scholar
Özkan, F (2014) Winding road to modernization: Trabzon–Erzurum–Bayezid road in the late Ottoman world. Comparative Studies of South Asia, Africa and the Middle East 34(1), 191–205.CrossRefGoogle Scholar
Pamuk, Ş (2012) The evolution of fiscal institutions in the Ottoman Empire, 1500–1914. In Yun-Casalilla, B and O’Brien, PK (eds), The Rise of Fiscal States: A Global History, 1500–1914. New York: Cambridge University Press, 304–331.CrossRefGoogle Scholar
Raccagni, M (1980) The French economic interests in the Ottoman Empire. International Journal of Middle East Studies 11(3), 339–376.CrossRefGoogle Scholar
Riedler, F (2020) Building modern infrastructures on ancient routes. Road and rail development in 19th-century Edirne. In Birgit, K and Riedler, F (eds), The Heritage of Edirne in Ottoman and Turkish Times. Berlin: De Gruyter, 435–468.Google Scholar
Savaş, S (2000) Osmanlı Döneminde Sivas’ta Tuz Üretimine Dair Bazı Bilgiler. Journal of Ottoman Studies 20, 223–245. https://dergipark.org.tr/en/pub/oa/archive?y=2000.Google Scholar
Schoenberg, PE (1977) The evolution of transport in Turkey (Eastern Thrace and Asia Minor) under Ottoman rule, 1856–1918. Middle Eastern Studies 13(3), 359–372.10.1080/00263207708700358CrossRefGoogle Scholar
Schumpeter, JA (1991) The crisis of the tax state. In Swedberg, R (ed), The Economics and Sociology of Capitalism. Princeton, NJ: Princeton University Press, 159–170.Google Scholar
Shaw, SJ (1975) The nineteenth-century Ottoman tax reforms and revenue system. International Journal of Middle East Studies 6(4), 421–459.CrossRefGoogle Scholar
Süme, M (2016) Osmanlı Vergi Uygulamalarına Bir Örnek: Oktruva Resmi. Belleten 80(288), 531–546.10.37879/belleten.2016.531CrossRefGoogle Scholar
Tızlak, F (1995) Osmanlı Maden İşletmeciliğinden Kanunnâmeden Nizamnâmeye Geçiş ve 1861 Tarihli Maden Nizamnâmesi. Türk Dünyası Araştırmaları (98), 75–91.Google Scholar
White, EN (2004) From privatized to government-administered tax collection: tax farming in eighteenth-century France. The Economic History Review 57(4), 636–663.10.1111/j.1468-0289.2004.00291.xCrossRefGoogle Scholar
Yerasimos, S (1975) Azgelişmişlik Sürecinde Türkiye, 3 vols. İstanbul: Gözlem Yayınları.Google Scholar
Yun-Casalilla, B and O’Brien, PK (eds) (2012) The Rise of Fiscal States: A Global History, 1500–1914. New York: Cambridge University Press.CrossRefGoogle Scholar
The Ottoman Penal Code 28 Zilhijeh 1274. London: W. Cloves and Sons, 1888.Google Scholar
“Tuz Nizamnamesi ve Zeyli”, Düstur, Series 1, II (Istanbul 1279 [1862]).Google Scholar
A.DVN.MKL (Mukavelenameler).Google Scholar
A.MKT (Mektubi Kalemi).Google Scholar
A.MKT.MHM (Mühimme Kalemi).Google Scholar
A.MKT.MVL (Meclis-i Vālā).Google Scholar
A.MKT.NZD (Nezaret ve Devair).Google Scholar
A.MKT.UM (Umum Vilayat).Google Scholar
C.HR (Cevdet, Hariciye).Google Scholar
C.İKTS (Cevdet, İktisat).Google Scholar
HR.TO (Tercüme Odası).Google Scholar
İ.DH (İrade, Dahiliye).Google Scholar
İ.MMS (İrade, Maḫṣūṣ).Google Scholar
İ.MVL (İrade, Meclis-i Vālā).Google Scholar
MVL (Meclis-i Vālā).Google Scholar
ŞD (Şura-ı Devlet).Google Scholar
A.DVN.MKL (Mukavelenameler).Google Scholar
A.MKT (Mektubi Kalemi).Google Scholar
A.MKT.MHM (Mühimme Kalemi).Google Scholar
A.MKT.MVL (Meclis-i Vālā).Google Scholar
A.MKT.NZD (Nezaret ve Devair).Google Scholar
A.MKT.UM (Umum Vilayat).Google Scholar
C.HR (Cevdet, Hariciye).Google Scholar
C.İKTS (Cevdet, İktisat).Google Scholar
HR.TO (Tercüme Odası).Google Scholar
İ.DH (İrade, Dahiliye).Google Scholar
İ.MMS (İrade, Maḫṣūṣ).Google Scholar
İ.MVL (İrade, Meclis-i Vālā).Google Scholar
MVL (Meclis-i Vālā).Google Scholar
ŞD (Şura-ı Devlet).Google Scholar
Adshead, SAM (1992) Salt and Civilization. New York: St. Martin’s Press.10.1007/978-1-349-21841-7CrossRefGoogle Scholar
Akarlı, AO (2000) Growth and retardation in Ottoman Macedonia, 1880–1910. In Pamuk, Ş and Williamson, JG (eds), The Mediterranean Response to Globalization before 1950. London: Routledge, 109–133.Google Scholar
Akarlı, ED (1992) Economic policy and budgets in Ottoman Turkey, 1876–1909. Middle Eastern Studies 28(3), 443–476.10.1080/00263209208700910CrossRefGoogle Scholar
Allen, DW and Lueck, D (1993) Transaction costs and the design of cropshare contracts. The RAND Journal of Economics 24(1), 78–100.10.2307/2555954CrossRefGoogle Scholar
Anderson, O (1964) Great Britain and the beginnings of the Ottoman public debt, 1854–55. The Historical Journal 7(1), 47–63.10.1017/S0018246X00025255CrossRefGoogle Scholar
Balta, E and Yılmaz, F (2004) Salinas and salt in Greek lands during the Ottoman period. In Naskali, EG and Şen, M (eds), Tuz Kitabı. İstanbul: Kitabevi Yayınları, 248–257.Google Scholar
Barui, B (1979) The salt industry of Bengal: the relations of production in the industry and trade in salt, 1757–1800. PhD Dissertation, University of Calcutta, Calcutta.Google Scholar
Birdal, M (2010) The Political Economy of Ottoman Public Debt: Insolvency and European Financial Control in the Late Nineteenth Century. London: Tauris Academic Studies.10.5040/9780755610808CrossRefGoogle Scholar
Blaisdell, DC (1929) European Financial Control in the Ottoman Empire: A Study of the Establishment, Activities, and Significance of the Administration of the Ottoman Public Debt. New York: Columbia University Press.10.7312/blai91054CrossRefGoogle Scholar
Cardoso, JL and Lains, P (eds) (2010) Paying for the Liberal State: The Rise of Public Finance in Nineteenth-Century Europe. Cambridge: Cambridge University Press.10.1017/CBO9780511845109CrossRefGoogle Scholar
Clay, C (2000) Gold for the Sultan: Western Bankers and Ottoman Finance 1856–1881: A Contribution to Ottoman and to International Financial History. London: I.B. Tauris.Google Scholar
Coase, RH (1937) The nature of the firm. Economica 4(16), 386–405.10.1111/j.1468-0335.1937.tb00002.xCrossRefGoogle Scholar
Coffman, DM and Neal, L (2013) Introduction. In Leonard, A, Coffman, DM, and Neal, L (eds), Questioning Credible Commitment: Perspectives on the Rise of Financial Capitalism. Cambridge: Cambridge University Press, 1–20.10.1017/CBO9781139856034CrossRefGoogle Scholar
Coşgel, MM and Miceli, TJ (2005) Risk, transaction costs, and tax assignment: government finance in the Ottoman Empire. The Journal of Economic History 65(3), 806–821.10.1017/S002205070500029XCrossRefGoogle Scholar
Council of Foreign Bondholders (1992) Turkish Loans: Correspondence for Reference with Regard to the Imperial Ottoman Loans of 1858, 1862, 1869, etc. London: Office of the Council of Foreign Bondholders.Google Scholar
Cuinet, V (1891) La Turquie d’Asie : géographie administrative ; statistique, descriptive et raisonnée de chaque province de l’Asie Mineure. Vol. 1. Paris: E. Leroux.Google Scholar
Du Velay, A (1903) Essai sur l’histoire financière de la Turquie : depuis le Règne du Sultan Mahmoud II jusqu’à nos jours. Paris: A. Rousseau.Google Scholar
Eldem, E (2005) Ottoman financial integration with Europe: foreign loans, the Ottoman Bank and the Ottoman public debt. European Review 13(3), 431–445.10.1017/S1062798705000554CrossRefGoogle Scholar
Eldem, V (1994) Osmanlı İmparatorluğu’nun İktisadi Şartları Hakkında Bir Tetkik. Ankara: Türk Tarih Kurumu.Google Scholar
Erin, N (2003) 18. Yüzyılda Erzurum Tuzları: Osmanlı Tüketim Malları Tarihine Bir Katkı. A.Ü. Türkiyat Araştırmaları Enstitüsü Dergisi (21), 219–229.Google Scholar
Genç, M (1989) Osmanlı İktisadi Dünya Görüşünün İlkeleri. İstanbul Üniversitesi Sosyoloji Dergisi 3(1), 175–186.Google Scholar
Genç, M (2000) 19. Yüzyılda Osmanlı İktisadî Dünya Görüşünün Klasik Prensiplerindeki Değişimler. In Osmanlı İmparatorluğunda Devlet ve Ekonomi. İstanbul: Ötüken, 87–96.Google Scholar
Genç, M (2015) Osmanlı Mali Sisteminde Tuz ve Tuzlaların Mahiyeti. In Batmaz, Ş and Tok, Ö (eds), Osmanlı Devleti’nde Nehirler ve Göller. Kayseri: Not Yayınları, 201–204.Google Scholar
Grozdanova, E and Andreev, S (1982) Соларството по българското Черноморие през 15–19 век [The Solar Industry Along the Bulgarian Black Sea Coast in the 15th–19th Centuries]. Sofia: Cyril and Methodius Public Library.Google Scholar
Güçer, L (1962–1963) XV–XVII. asırlarda Osmanlı İmparatorluğu’nda Tuz İnhisarı ve Tuzlaların İşletme Nizamı. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 23(1–2), 97–143.Google Scholar
Guldi, J (2012) Roads to Power: Britain Invents the Infrastructure State. Cambridge, MA: Harvard University Press.Google Scholar
Güran, T (2003) Osmanlı Malî İstatistikleri Bütçeler, 1841–1918. Ankara: Devlet İstatistik Enstitüsü.Google Scholar
Gürsoy, B (1984) 100. Yılında Düyun-ı Umumiye İdaresi Üzerinde Bir Değerlendirme. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 40(1-4), 17–59.Google Scholar
He, W (2013) Paths Toward the Modern Fiscal State: England, Japan, and China. Cambridge, MA: Harvard University Press.CrossRefGoogle Scholar
Hulkiender, M (2003) Bir Galata Bankerinin Portresi George Zarifi 1806–1884. İstanbul: Osmanlı Bankası Arşiv ve Araştırma Merkezi.Google Scholar
İlter, M (1980) Türkiye’de Tuz Endüstrisi ve Tuz Ticareti. Ankara: Tekel Genel Müdürlüğü.Google Scholar
Irigoin, A and Grafe, R (2013) Bounded leviathan: fiscal constraints and financial development in the Early Modern Hispanic world. In Leonard, A, Coffman, DM, and Neal, L (eds), Questioning Credible Commitment: Perspectives on the Rise of Financial Capitalism. Cambridge: Cambridge University Press, 199–227.10.1017/CBO9781139856034.010CrossRefGoogle Scholar
Jamgoçyan, O (2017) Osmanlı İmparatorluğu’nda Sarraflık: Rumlar, Museviler, Frenkler, Ermeniler (1650–1850). İstanbul: Yapı Kredi Yayınları.Google Scholar
Jensen, MC and Meckling, WH (1976) Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4), 305–360.CrossRefGoogle Scholar
Karaman, KK and Pamuk, Ş (2010) Ottoman state finances in European perspective, 1500–1914. The Journal of Economic History 70(3), 593–629.10.1017/S0022050710000550CrossRefGoogle Scholar
Karamursal, Z (1989 [1940]) Osmanlı Malî Tarihi Hakkında Tetkikler. Ankara: Türk Tarih Kurumu.Google Scholar
Kıray, E (1993) Osmanlı’da Ekonomik Yapı ve Dış Borçlar. İstanbul: İletişim Yayınları.Google Scholar
Kütükoğlu, M (1992) Tanzimat Devrinde Yabancıların İktisadi Faaliyetleri. In Yıldız, HD (ed.), 150. Yılında Tanzimat. Ankara: Türk Tarihi Kurumu, 91–138.Google Scholar
Kwass, M (2013) Court capitalism, illicit markets, and political legitimacy in eighteenth-century France: the salt and tobacco monopolies. In Leonard, A, Coffman, DM, and Neal, L (eds), Questioning Credible Commitment: Perspectives on the Rise of Financial Capitalism. Cambridge: Cambridge University Press, 228–250.CrossRefGoogle Scholar
Maxim, M (1988) Ottoman documents concerning the Wallachian salt in the ports on the lower Danube in the second half of the sixteenth century. Revue des études sud-est-européennes 26(2), 113–122.Google Scholar
North, DC (1984) Transaction costs, institutions, and economic history. Zeitschrift für die gesamte Staatswissenschaft/Journal of Institutional and Theoretical Economics 140(1), 7–17.Google Scholar
North, DC and Weingast, BR (1989) Constitutions and commitment: the evolution of institutions governing public choice in seventeenth-century England. The Journal of Economic History 49(4), 803–832.10.1017/S0022050700009451CrossRefGoogle Scholar
Owen, R (1992) The 1838 Anglo-Turkish convention: an overview. New Perspectives on Turkey 7, 7–14. https://doi.org/10.15184/S0896634600000467.CrossRefGoogle Scholar
Özbek, N (2018) Tax farming in the nineteenth-century Ottoman Empire: institutional backwardness or the emergence of modern public finance? The Journal of Interdisciplinary History 49(2), 219–245.CrossRefGoogle Scholar
Özkan, F (2014) Winding road to modernization: Trabzon–Erzurum–Bayezid road in the late Ottoman world. Comparative Studies of South Asia, Africa and the Middle East 34(1), 191–205.CrossRefGoogle Scholar
Pamuk, Ş (2012) The evolution of fiscal institutions in the Ottoman Empire, 1500–1914. In Yun-Casalilla, B and O’Brien, PK (eds), The Rise of Fiscal States: A Global History, 1500–1914. New York: Cambridge University Press, 304–331.CrossRefGoogle Scholar
Raccagni, M (1980) The French economic interests in the Ottoman Empire. International Journal of Middle East Studies 11(3), 339–376.CrossRefGoogle Scholar
Riedler, F (2020) Building modern infrastructures on ancient routes. Road and rail development in 19th-century Edirne. In Birgit, K and Riedler, F (eds), The Heritage of Edirne in Ottoman and Turkish Times. Berlin: De Gruyter, 435–468.Google Scholar
Savaş, S (2000) Osmanlı Döneminde Sivas’ta Tuz Üretimine Dair Bazı Bilgiler. Journal of Ottoman Studies 20, 223–245. https://dergipark.org.tr/en/pub/oa/archive?y=2000.Google Scholar
Schoenberg, PE (1977) The evolution of transport in Turkey (Eastern Thrace and Asia Minor) under Ottoman rule, 1856–1918. Middle Eastern Studies 13(3), 359–372.10.1080/00263207708700358CrossRefGoogle Scholar
Schumpeter, JA (1991) The crisis of the tax state. In Swedberg, R (ed), The Economics and Sociology of Capitalism. Princeton, NJ: Princeton University Press, 159–170.Google Scholar
Shaw, SJ (1975) The nineteenth-century Ottoman tax reforms and revenue system. International Journal of Middle East Studies 6(4), 421–459.CrossRefGoogle Scholar
Süme, M (2016) Osmanlı Vergi Uygulamalarına Bir Örnek: Oktruva Resmi. Belleten 80(288), 531–546.10.37879/belleten.2016.531CrossRefGoogle Scholar
Tızlak, F (1995) Osmanlı Maden İşletmeciliğinden Kanunnâmeden Nizamnâmeye Geçiş ve 1861 Tarihli Maden Nizamnâmesi. Türk Dünyası Araştırmaları (98), 75–91.Google Scholar
White, EN (2004) From privatized to government-administered tax collection: tax farming in eighteenth-century France. The Economic History Review 57(4), 636–663.10.1111/j.1468-0289.2004.00291.xCrossRefGoogle Scholar
Yerasimos, S (1975) Azgelişmişlik Sürecinde Türkiye, 3 vols. İstanbul: Gözlem Yayınları.Google Scholar
Yun-Casalilla, B and O’Brien, PK (eds) (2012) The Rise of Fiscal States: A Global History, 1500–1914. New York: Cambridge University Press.CrossRefGoogle Scholar