Haraç is one of the taxes of non-Muslim people in the Ottoman Empire. Haraç is divided into two parts as in the Ottoman tax law. These are called Haraç-i Muvazzaf (according to the surface area) and Haraç-i Mukasem (according to the yield of the soil). Since these two parts of the Haraç are from the ser'is taxes, it is not possible to determine the beginning of both the first and the first collection. However, it is stated in a zipper dated 17 May 1456 that Sultan Mehmet the Conqueror, his father II. It is observed that Murat counted up to twenty keferas waiting for derbent in Constantine, exempted from tribute and he himself complied with it. This document shows that tribute application is available during the founding period. Haraç-i Muvazzaf was a nestled land on the land and had different names depending on time and area. Some of them were taken as the price of the soil. Some of the members of this group would be able to name it: Official-i Couple, Official-i Kat, Official As-i-Asiam, the official title, and some other personal taxes, which were: Mücerred, Ispenç and received such names as Dühan. As can be seen below, the Harac-ı Mukasem was expressed in the Ottoman period with the term imes eul ".

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