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First published in 2004. When the Ottoman Empire undertook reforms to re-centralise and westernise in the first half of the 19th century, the first task was to introduce a new taxation system. Such a system necessitated the inspection of the population -- For this reason, just after the declaration of Tanzimat, taxpayers in the empire and their income were investigated. This volume examines temettuat defterlen belonging to five cities from Balkan to Anatolia and examines various socio-economic aspects of the period of change.