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  • Tax Revolts During the Tanzimat Period (1839–1876) and Before the Young Turk Revolution (1904–1908): Popular Protest and State Formation in the Late Ottoman Empire
  • E. Attila Aytekin (bio)

The Ottoman Empire underwent a slow but decisive transformation from the early eighteenth century onward. The societal change observed during the eighteenth century was accompanied by change in state structures during the reign of Selim III (1789–1807) and Mahmud II (1808–39). The most comprehensive transformation of the Ottoman polity, however, took place during the so-called Tanzimat period (1839–76). While the subsequent long reign of Abdulhamid II (1876–1909) put a halt to some of the trends for reform, the society and the state continued to evolve. The Hamidian period came to an end with the Revolution of 1908, which made the empire a constitutional monarchy.

The question of taxation was one of the issues the policymakers had to deal with throughout the entire process of transformation. Tax-related problems became especially pressing during two particular periods, first after the declaration of the Tanzimat edict in 1839, and then during the last years of Abdulhamid’s reign. State policies regarding taxation and the popular reaction to them became one of the most important aspects of state formation during the Tanzimat and pre-1908 periods.

This is not surprising given the significance of taxation for modern states. First, the balance of state finances, therefore many of its capacities, depends on the state’s ability to tax the population. A large tax base, a sound taxation [End Page 308] system, and of course a quiescent population are therefore critical for any modern state to function properly. Second, the ability to tax also reflects a state’s legitimacy in the eyes of the people. Coercion might not be sufficient in itself for taxation if the state does not enjoy a certain amount of legitimacy at the societal level. Third, taxation is a class issue. Who is taxed how much and who enjoys the benefits of the tax collected are questions that speak not only to state structure, but also to the relations between upper classes and lower classes. The latter often have a sharp sense of what is fair and what is not, and that does influence their attitudes toward state attempts at taxation.

This article is roughly divided into two sections. In the first section, I focus on the tax revolts that took place during the Tanzimat period; the second section is about the tax revolts that preceded the Revolution of 1908. In both sections, I describe the general characteristics of the period and the most significant revolts and discuss the rebels and their demands. I also analyze the Ottoman state’s responses to the two waves of revolt. The first section also includes a theoretical discussion about the state-formation approach. The Tanzimat period and pre-1908 revolts are comparatively discussed in the Conclusion.

Tax Revolts in the Tanzimat Period: Three Perspectives on Late Ottoman History

The Tanzimat is the name historians give to the period that began with the declaration of the Imperial Rescript of Gülhane on November 3, 1839, and ended with the promulgation of the first Ottoman constitution in 1876. The reform program initiated and implemented by the Ottoman state in this period is also known as the Tanzimat.

The Gülhane Rescript had a quite conventional preamble that attributed the recent problems of the Ottoman polity to deviation from sacred law. However, despite the traditional beginning and wording, the document was indeed a radically original one, which set forth guarantees ensuring Ottoman subjects security of life, honor, and property; called for a regular system of taxation and specifically the abolition of the tax-farming system; a regular system for military service that would include non-Muslim subjects of the empire; and equality between Muslim and non-Muslims.

The rescript turned out to be the beginning of a great series of reform. In the subsequent decades, a new, modern bureaucracy replaced the old one and the number of state servants increased dramatically. Decision-making processes were gradually democratized; a number of quasi-legislative councils [End Page 309] with real powers were constituted at the...

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