Abstract
In this article, the data recorded in various registers (shar’iya register and tax registers) be longing to the villages named İnegöl-i Hızır and Seralu in Şili District of Kocaili Sanjak are analysed in detail and comparatively in order to determine the character of the tax registers. The main and original sources are the tax registers of the late 16th and early 17th centuries. When these two villages are analysed together, it is observed that in terms of the total num ber of (internal+external) nefer/mutasarrıf in the TT.436-KK.49 line, there is a decrease in İnegöl-i Hızır (a very serious decrease internally) and an increase in Seralu (a remarkable increase externally). However, it is note worthy that the increase in the revenue was greater in İnegöl-i Hızır than in Seralu. In conclusion, it is worth emphasising that although the reve nue totals of the villages mentioned in the different late-dated registers are the same, in other words, their synoptic (icmal) values do not change at all, their revenue contents, in fact their item values, are different. It can be argued that this determination necessitates that the effect of synoptic (icmal) revenue values on detailed (mufassal) revenue values should also be taken into account in the discussions on the reliability and reality of the data in the tax registers.
Keywords: köy, muharrir, tahrir defteri, güvenilirlik, gerçeklik.
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