Muhasil

Muhasil (Turkish: muhassıl) was a title in the administration of the Ottoman Empire, for an official in charge of finance and taxes in the sanjak (second-level administrative unit), and also in some cases an official in charge of the collection of a specific tax (dubbed "tax farmer").^[1]

Types

Provincial muhasil (muhassil-i emval): appointed by the Porte to assess and collect taxes in the sanjak on behalf of the Imperial treasury.^[2] The Sultan came to confer the title to the Pasha of the Sanjak, as a tenure-long duty and right.^[3]
Tax farming (iltizām): the tax farm of a muqata'ah (land parcel) was issued to the highest bidder, the mīrī (state-controlled land) tax collection was entrusted to the mültezim (holder of iltizām) who was referred to as muhassıl.^[4]

References

↑ Studies in Eighteenth Century Islamic History. Southern Illinois University Press. 1977. p. 414. ISBN 978-0-8093-0819-4.
↑ Winder, Richard Bayly (1969). Near Eastern Round Table, 1967-68. Near East Center and the Center for International Studies, New York University. p. 59.
↑ Khairallah, Ibrahim A. (1941). The Law of Inheritance in the Republics of Syria and Lebanon. Printed at the American Press. p. 85.
↑ Khalidi, Tarif (1984). Land Tenure and Social Transformation in the Middle East. American University of Beirut. p. 375. ISBN 978-0-8156-6071-2.

[1] Studies in Eighteenth Century Islamic History. Southern Illinois University Press. 1977. p. 414. ISBN 978-0-8093-0819-4.

[2] Winder, Richard Bayly (1969). Near Eastern Round Table, 1967-68. Near East Center and the Center for International Studies, New York University. p. 59.

[3] Khairallah, Ibrahim A. (1941). The Law of Inheritance in the Republics of Syria and Lebanon. Printed at the American Press. p. 85.

[4] Khalidi, Tarif (1984). Land Tenure and Social Transformation in the Middle East. American University of Beirut. p. 375. ISBN 978-0-8156-6071-2.

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