Tuz Resmi
The tuz resmi was a tax on salt in the Ottoman Empire. During the 15th century, households working in the salt industry were exempted from taxes such as avariz, in return for their contributions to tuz resmi. In one case, an entire village involved in salt-production was exempted from the cizye, avariz-i divaniyye ''and'' tekalif-i örfiye taxes. An emin could play a key role in salt taxation; most of the surviving records of the emin stationed in Ragusa (who handled customs and tariffs on foreign trade) are receipts for salt duty. There were even dedicated salt-duty officers, who were granted the title ''tuz emini''. Tuz resmi was usually arranged through the muqata'ah system; the government would grant a salt-producing resource to a contractor or tax-farmer, who would then be obliged to return a proportion of salt production (or the cash equivalent) to government coffers. There was usually a separate muqata'ah for each salt-mine. During the Tanzimat reforms, the Ottoman g ...
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