From Kırtıl to Kırtıl: The Story of an Informal Tax

Throughout history, one of the local taxes (bāc) collected from the people, artisans and merchants under various names by influential local powers in the provincial parts of Anatolia was a kind of “toprakbastı” or “ayakbastı” (city toll) known as “kırtıl”. In the Ottoman period, the form of this tax, referred to as kırtıl, was found mainly in Central Anatolia –particularly in Sivas– and the eastern parts of the Black Sea region of today’s Turkey. Thanks to Ottoman archival documents, the existence of kırtıl in the relevant area can be traced back to the early years of the 16^th century, and local history studies have revealed that this tax continued to be customarily collected in various regions until the early 20^th century. Due to its absence in the taḥrīr registers, its limited reflection in kānūn-nāmes and the fact that the Ottoman central administration did not officially recognize it until its later periods, the available information on the kırtıl tax remains limited and fragmented. However, when complaints against the influential local authorities in the provinces increased in the 18^th century, references to this tax became more frequent. This study investigates the origin of the term kırtıl, its variants that emerged over time, and evaluates the existing sources related to this informal fiscal practice.