A Study on Tax Case Decisions in the Sharia Registers in İstanbul, Particularly (16th-20th Centuries)

Sharia Registers (Court Records) are among the most important archival records that can illuminate the Ottoman period in all its aspects. Sharia registers are referred to as court records in this text, depending on the subject matter. This study will make significant contributions to the literature on Ottoman tax adjudication and the procedures of tax cases. This study aims to shed light on the history of Ottoman tax adjudication by considering the legal structure, institutional framework, and tax practices of the Ottoman Empire. The document review method was employed in this study. Accordingly, 100 volumes of Sharia Registers, covering the years 1557-1911, published by the Islamic Research Centre, have been utilised, regarding the İstanbul courts. İstanbul was the capital city of the Ottoman Empire until its final years. Therefore, İstanbul city has been taken as an example in this study. Tax case decisions in the court rulings have been classified, subjects have been determined, and a data summary has been created. The total number of decisions in the court records is 52,035. Tax case decisions constitute a tiny portion of this number (0.74%). The most common decision relates to interventions in the collection of tax revenues. It is noteworthy that there are cases related to taxpayer competition in the records, which are not encountered in today’s examples. Examples of decisions that adhere to modern principles of adjudication and tax adjudication functions are found in the court records. Ultimately, the qadi (judge) plays a vital role in the court process. From the examples of decisions, it is evident that decisions are made in consideration of modern principles of adjudication and the functions of adjudication.