Hisse-i Teavün Tax Collected From Balkan Migrants During World War I
Nuray ÖzdemirThe immigrants who moved to Ottoman land from the Balkans were provided with various exemptions in military and financial aspects so that they could start new lives. The immigrants were exempted from military duty for six years from the date of immigration and inhabitation and from various taxes such as tithe, dividend and cattle tax for two years. However, the economic difficulties caused by World War I generated some problems in practice. For instance, some of the immigrants who were exempted from tithe tax registered the products of the local public as their own crop and received unfair profits. Then, on 17 June 1915, the Government resorted to collecting a new tax called “Hisse-i Teavün” tax (mutual aid share) from the tithe ratios of the crops from immigrant settlers who did agricultural production. In this way, misconducts experienced in collecting tithe tax would be eliminated and the tax collected from the well-off immigrants would be used to help the needy. Extreme attention was paid to utilize the collected tax for the needs of the immigrants. Follow up and collection of the tax was implemented under the supervision of İskan-ı Muhacirin (Immigration Settlement) Commissions in addition to local administrators. Gains such as wheat, barley and oat that were collected in the warehouses that belonged to the commissions were distributed to the immigrants for food and seed. After about a two-year practice, this tax was abolished. It was found more appropriate to provide the poor immigrants with the seed from government treasury to be paid later.
This study examined the subsistence of the immigrants and “Hisse-i Teavün” collected based on the ratio of tithe from the immigrants who were previously exempted from tax by the Government as a result of the economic difficulties caused by World War I. In the light of the Prime Ministry Ottoman Archive documents, the study focused on the importance of using the tax collected as mutual aid share to be utilized for the needs of the immigrants during World War I period.
I. Dünya Savaşı Yıllarında Balkan Muhacirlerinden Alınan Hisse-i Teavün Vergisi
Nuray ÖzdemirBalkanlardan Osmanlı topraklarına yerleşen muhacirlere yeni bir hayat kurabilmeleri için askeri ve mali konularda çeşitli muafiyetler tanınmıştır. Muhacirler göç ve iskân tarihinden itibaren altı yıl askerlikten, iki yıl da aşar, temettü, ağnam gibi vergilerden muaf tutulmuşlardır. Ancak I. Dünya Savaşı’nın yol açtığı ekonomik güçlükler uygulamada bir takım sorunları da beraberinde getirmiştir. Örneğin aşar vergisinden muaf tutulan muhacirlerden bazıları yerleşik halkın ürününü de kendi mahsulü gibi göstererek haksız kazanç elde etmişlerdir. Bunun üzerine Hükümet, iskân edilmiş ve zirai üretim yapan muhacirlerin mahsullerinden aşar oranında “Hisse-i Teavün” (Yardım Hissesi) adıyla 17 Haziran 1915’te yeni bir vergi alma yoluna gitmiştir. Böylece hem aşar vergisinin toplanmasında yaşanan suiistimallerin ortadan kaldırılması hem de durumu iyi olan muhacirlerden alınacak vergi ile yine zor durumda olanlara yardım edilmesi amaçlanmıştır. Uygulamada da toplanan verginin muhacirlerin ihtiyaçları için kullanılmasına büyük özen gösterilmiştir. Verginin takip ve tahsili yerel yöneticilerin yanı sıra İskan-ı Muhacirin Komisyonları’nın denetiminde gerçekleşmiştir. Muhacir komisyonlarına ait ambarlarda toplanan buğday, arpa, yulaf gibi tahıllar tohumluk ve yemeklik olarak muhacirlere dağıtılmıştır. Yaklaşık iki yıllık bir uygulamadan sonra Hisse-i Teavün Vergisi kaldırılmıştır. Muhtaç muhacirlere ileride karşılılığı alınmak üzere devletin kendi hazinesinden tohumluk verilmesi uygun görülmüştür.
Bu çalışmada I. Dünya Savaşı’nın yol açtığı ekonomik güçlükler karşısında Hükümet’in daha önce vergiden muaf tuttuğu muhacirlerden aşar oranında aldığı “Hisse-i Teavün” vergisi ve muhacirlerin iaşesi meselesi incelenmiştir. Muhacirlerden yardım payı adı altında alınan verginin yine onların ihtiyaçları için kullanılmasının I. Dünya Savaşı yıllarındaki önemi üzerinde durulmuştur.
World War I broke out while the Ottoman Empire was busy with settling and catering for hundreds of thousands of immigrants arriving during and after the Balkan Wars. The Ottoman Empire granted various exemptions in military and financial areas for the immigrants to settle into a new life and adapt to it. The immigrants were exempted from military duty for six years from the date of immigration and inhabitation and from various taxes such as tithe, dividend and cattle tax for two years. While struggling to increase its military service and financing, the Ottoman Empire’s military and financial exemptions granted to the immigrants have been regarded as a crucial sacrifice.
However, the economic difficulties caused by World War I generated some problems in practice. The exemption from tithe tax granted to immigrants was seen as an opportunity by those peasants not willing to pay taxes. Those peasants tried to avoid taxes by pretending that their products belonged to the immigrants settled in their village. Some of the immigrants caused an unfair profit claiming the villagers’ products as their own. As the Ottoman economy was based on agriculture, tithe tax was the most important source for budget revenue. The collection of tithe tax, from various agricultural products by a tenth part, was crucial especially during the years of war. The Ottoman Government was already having numerous difficulties in collecting the taxes in a war environment. It had to make some regulations on exemptions of tithe tax in the face of the abuse caused by immigrants.
Then, on 17 June 1915, the Government resorted to collecting a new tax called “Hisse-i Teavün” tax (mutual aid share) from the tithe ratios of the crops from immigrant settlers who did agricultural production. The “Hisse-i Teavün” was not mentioned as a tax in the regulation that was based on Tithe Tax Regulations. Instead the “Hisse-i Teavün” was regulated as benefit share that was seemingly taken at the same ratio as tithe tax over the agricultural products of immigrants exempt from the tax. As the seed taken from immigrants would be turned back to them it was not named a tax. However “Hisse-i Teavün” was the same in practice with tithe tax and thus it was a kind of tax even though not officially stated as so.
The purpose of taking “Hisse-i Teavün” was both to eliminate the abuse in collecting tithe tax and to help those in need with the share taken from those immigrants doing well. This practice was then an attempt to find a new reserve for the Ottoman Government struggling with financial difficulties as a result of the World War I. When there was a huge migration to the Ottoman Empire after the Balkan Wars, the aim was to supply the basic needs of the migrants with no burden to the Government during the years of war. The wish was that the collected benefit share would be handed out as seed and feed and used for the immigrants’ needs, thus easing the burden on the empire. And in practice special attention was paid to utilize the collected tax for the immigrants’ needs.
The follow up and collection of the tax was implemented under the supervision of the Immigration Settlement Commissions in addition to local administrators. Grains like wheat, barley, and oat that were accumulated in warehouses of the Immigrants Commission and were distributed to the immigrants as seeds and edibles. The Ottoman Empire paid attention to continuing aids and exemptions for immigrants during the years of war, too. As “Hisse-i Teavün” was not seen as a tax, the public were often informed that the financial exemptions granted to immigrants was still in effect. Nevertheless trying to accommodate themselves with the new lands in the years of war, the immigrants had difficulty in giving their requested share over their yields to the empire. They even hardly made ends meet. The period of exemption from military service was reduced back to three months and due to war the productive male population was on military service thus creating a decline in production and as a result there was a problem in collecting “Hisse-i Teavün”. After almost two years of practice “Hisse-i Teavün” was ended on May 30th 1917. Immigrants in need were approved to be given seed from the treasury of the empire for future recompense.
This study examined the subsistence of the immigrants within the Ottoman Empire and “Hisse-i Teavün” collected based on the ratio of tithe from the immigrants who were previously exempt from tax by the Government as a result of the economic difficulties caused by World War I. In light of the Prime Ministry Ottoman Archive documents, the study focused on the importance of using the tax collected as mutual aid share to be utilized for the needs of the immigrants during the period of World War I.
