vergi-yi mahsusa - (insert Ottoman-turkish spelling)
Alternative names: an cemaatin vergi, vergü-yi mahsusa, vergü, komşuca alınan vergü.
Introduced in 1256 [1840] in the frame of Tanzimat. Replaced the many taxes collected under the name of örf vergileri. Included in the temettuat defter.
Roughly based on the previous sum of these taxes. Calculated on liva (sancak) level and amount distributed to every kaza where the local administration (i.e. in Muslim mahalle imam and in Christian mahalle priest or kocabaşı) together decide the amount which every town, village (kasaba) and mahalle has to pay. Per hane amount is calculated on the previous year tax and changes are applied on the base of the economic power of the hane (various property, land, animals etc.)
Collected in two instalments: ruz-i hızır and ruz-i kasım.1)
Sayısı, İstanbul 2000, s.537.
OTAM, sayı: 11. Ankara, 2000.