<論文>16世紀のオスマン朝における納税戸 --アンカラ県の事例分析を通して--

Abstract

There are many unknown aspects regarding the 16ᵗʰ century avarızhane (household as extraordinary tax unit), generally written as hane or hane-i avarız in the first half of the 16ᵗʰ, of the Ottoman Empire; for example, the relationship between avarızhane and hane (household as tax unit), tax-bearing scale of each avarızhane, the process of setting avarızhane and others. This paper aims to clarify the procedure used to set avarızhane, mainly through a case study of the Ankara sancağı (sub-province). Generally, avarızhane and hane were used synonymously, and naturally, their numbers were the same in the reigns of Bayezid Ⅱ and Selim Ⅰ. However, both these tax units were completely different from each other. Avarızhane had an average and homogeneous tax-bearing power, which was formed for the allocation of the avarız tax (extraordinary tax). Moreover, although the number of avarızhane was recorded in the tahrir defteri (record of taxation survey), it was investigated each time avarız tax was collected; interestingly, avarız tax was collected on the basis of the number that actually existed. Therefore, I call the number recorded in the tahrir defteri, the standard number of avarızhane. Later, in the Ankara sancağı, the system of avarızhane was reformed twice during the reign of Süleyman Ⅰ. The first reform was done after tahrir (taxation survey) in 1523. Originally, the number of avarızhane should have been replaced with the number revealed by the survey, but it was not changed. The number used since former Sultan, Selim Ⅰ, was continued. This same number existed during the Iran expedition in 1514. As a result, avarızhane and hane became different numbers. This reform aimed at reducing the burden on reaya (ruled class), as seen in other tax amendments, since many reaya were exhausted during the late reigns of Bayezid Ⅱ and Selim Ⅰ. For example, the number of avarızhane that existed in 1514 was considerably less than the standard number of avarızhane at that time; moreover, the decreased rate was 22.4% in Anadolu eyaleti (province), 18.3% in Karaman eyaleti, 45.1% in Rum eyaleti and 26.0% overall. The second reform was done by the mid-16ᵗʰ century at the latest. In this reform, the tax-bearing scale of each avarızhane was changed to 1 çftlik (919.3 m2) of agricultural land or its equivalent; consequently, avarızhane decreased significantly. For example, the standard number of avarızhane in the Ankara, Çıbık, and Murtazaâbâd kazası (district) changed from 2782 to 1580, from 2153 to 1211, and from 1331 to 898, respectively. Through this, the government aimed at a more fair and just collection of the avarız tax. Furthermore, the standard number of avarızhane set at that time was followed until the beginning of the 17ᵗʰ century without major changes. As is well known, Ottoman historians have long argued when avarızhane came to be composed in multiple hanes. However, based on the considerations in this paper, it is no longer clear that such problem setting itself was a mistake.