İstanbul Şehremaneti’nin 1335 (1919) Yılı BütçesiCem Çetin
Osmanlı Devleti’nin mali ve idari yapısı Tanzimat’tan itibaren önemli bir dönüşüm süreci yaşamıştır. Bu bağlamda öne çıkan öne iki olgu bütçe ve yerel yönetimler olmuştur. Daha önce de gelir ve giderlerini kaydetme kültürü olmakla birlikte bu dönemde ilk kez batılı anlamda bütçeler hazırlanmıştır. 1854’te kurulan Şehremaneti hemşehrilerinin yerel ihtiyaçlarına cevap verme serüvenine koyulmuştur. Böylelikle bu iki olgu yani bütçe ve yerel yönetimler bir ihtiyacın sonucu olarak kesişmişler ve Şehremaneti Bütçeleri olarak kendinden söz ettirmeye başlamışlardır. İstanbul için 1918-1919 dönemi, birinci işgalin yaşandığı dönem olması nedeniyle öne çıkmaktadır. Şehremaneti’nin Milli Kütüphaneden temin edilen 1919 (1335) mali yılı bütçesi bu döneme aittir. Çalışmada Şehremaneti’nin 1919 yılı bütçesi incelenmiş ve bu kritik yılda dönemin mali tevzin anlayışı içinde belediye bürokratlarının mali kaygıları, bütçe hazırlama çabaları ve gelir ve gider kalemlerinden yola çıkarak mütareke dönemi başkentinin sosyal ve ekonomik yapısının izdüşümleri üzerinde durulmuştur. 1919 yılı Şehremaneti bütçesi, belediyenin sunduğu hizmetlerin yasal dayanağı olan bütçeyi, gerçeğe uygun, çok boyutlu ve tartışmacı bir anlayış içinde hazırlama çabasını ortaya koymaktadır. Makaleyle dönem hakkında çalışan iktisat tarihçilere, makro çalışmalardan farklı olarak, mikro tahliller yapma konusunda katkı sağlanması umulmaktadır.
The Budget for 1335 (1919) of İstanbul ŞehremanetiCem Çetin
The financial and administrative structure of the Ottoman Empire went through an important transformation process during the Tanzimat period. In this context, budgets and local governments came to the fore. Although a previous culture of recording income and expenses existed in the past, budgets were prepared in the western sense for the first time. Established in 1854, Şehremaneti began its adventure of responding to the local needs of its citizens; thus, budgets and local governments intersected as a consequence and became known as Şehremaneti Budgets. The period 1918–1919 was important as it was the first year of the occupation of Istanbul. The 1919 budget of the Şehremaneti, housed in the National Library, belongs to this period. In the study, the 1919 Şehremaneti budget is examined emphasizing the financial concerns of bureaucrats and efforts to prepare the budget by examining the understanding of financial allocation of the time. In addition, the social and economic structure of the armistice period capital in the context of income and expense items is discussed. The 1919 Şehremaneti budget reveals the effort to prepare a budget, which served as the legal basis for the services offered by the municipality, in a realistic, multidimensional, and argumentative manner. Unlike more common macro studies, this article is intended to contribute to economic historians working on the period in micro-analysis.
Tanzimat is a period in Ottoman history during which important changes took place in the government financial and administrative structure. Budget and local administration recordkeeping came to the fore in this period. Although a previous tradition of keeping records regarding the revenues and expenditures of the Ottoman Empire existed, the phenomenon of modern budgets was introduced into the agenda after the Tanzimat and matured with the Constitutional Monarchy. The budgets of local governments also entered into financial structure with the establishment of provincial administrations and municipalities established following the Tanzimat to provide local services. Şehremaneti was es tablished in 1854. The separation of the municipal budget in the government budget was achieved with the “Dersaadet Municipality Law,” which entered into force in 1877. With this law, municipalities were given the duty to fulfill some public services and an extremely insufficient source of income to perform such services. Municipalities only gained financial power with the publication of the “Rüsum-i Municipality Law” in 1914 (Ergin, 1999, pp. 1535–1538). Municipalities are the main local administration units that strive to meet local needs in the most effective way. Municipal budgets constitute the legal basis for local services to be provided to citizens. Municipal budgets are important informational resources regarding the socioeconomic structure of cities and revealing the financial approach of the period. In this study, the 1919 budget of Şehremaneti is examined revealing the financial concerns of the municipal bureaucrats and the financial distribution of the period in this critical year, emphasizing the efforts to prepare the budget, and the projections of the social and economic structure of the capital of the armistice period. Thus, economics historians working on this period will be able to conduct micro-analysis, unlike macro studies that examine a wider range of dates.
In the Şehremaneti Budget of 1919, the income estimates are followed by written explanations and evaluations regarding the appropriations. Income estimates comprise five chapters, taking the previous year into account. The “Regulations for the year 1335” were developed to demonstrate the principles of budget implementation. Emanet prepared the income budget draft and presented it to the Council as 63.173.625 kuruş; after which the Council made some changes, the draft was submitted to the Cemiyet-i Umûmiye as 60.668.400 kuruş. The Cemiyet-i Belediyye-i Umumumiye finalized its income budget as 61.568.400 kuruş by examining the revenue items. The bureaucrats involved in the determination of income items presented a realistic attitude. In general terms, the proposals and evaluations of the three bodies regarding the incomes followed a close course. Building and dividend tax within the total income is collected by the Ministry of Finance and transferred to Şehremaneti, so revenue is heavily dependent on the government and its tax collection capacity. Emanet and Emcümen assumed very realistic attitudes regarding the determination of income items. The 1919 municipality expense budget was prepared by Emanet in 15 chapters and presented to the Council. The budget was connected as 75.313.541 kuruş as a result of the examination of the Cemiyet-i Belediyye-i Umumumiye. An exceptionally meticulous approach is displayed in the development and evaluation of the allowance proposals. The effort of Şehremaneti to fulfill concerns related to public health and safety, which was the responsibility of many public services over time, stands out in the appropriation proposals. Concerns regarding the inclusion of the appropriations in the correct chapters and personnel affairs and transactions are highlighted. Current expenditures constitute the biggest share among the total allowances of 1919, with 52.760.950 kuruş. Among the current expenditures, salary and wage payments constitute a weight of 29.510.950 kuruş. The share of investment expenditures is 9.160.000 kuruş, and the share of transfer expenditures is 13.392.591 kuruş. The majority of this is for the payment of debts assumed to cover the Şehremaneti budget deficit, which is also in question in the reporting year. According to the Mouvazene Ordinance, the allowances for 1919 fiscal year expenditures were estimated as 75.313.541 kuruş and the income as 61.568.400 kuruş. When the 1919 Şehremaneti budget, which reflects the influence of western style budgeting on the city’s administration, is evaluated overall, it can be said that the municipality, which was trying to provide a wide range of services to citizens living in the capital, from public health, to public works, to transportation, to culture and arts, in a critical period following the first world war, which is exhibited in the clear effort expended to prepare the budget in a realistic and meticulous manner.