Nüzül was a tax in the

Ottoman Empire The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) ...

Mechanism

Nüzül was designed as a form of requisitioning from farms, to feed Ottoman armed forces; large quantities of food were needed to support Ottoman armies in the field.

Flour Flour is a powder made by grinding raw grains, roots, beans, nuts, or seeds. Flours are used to make many different foods. Cereal flour, particularly wheat flour, is the main ingredient of bread, which is a staple food for many c ...

was a major constituent in the 16th-17th century. Producers were expected to deliver nüzül to the required destination, and were not paid for this. Nüzül was supervised by the local kadis, an official who acted as both a judge and a tax-collector; Ottoman central government determined the kadi's jurisdiction, and set the levels of taxes to be collected - they were even required to arrange supplies of ship biscuit, in parallel with nüzül provision. A

waqf A waqf ( ar, وَقْف; ), also known as hubous () or ''mortmain'' property is an inalienable charitable endowment under Islamic law. It typically involves donating a building, plot of land or other assets for Muslim religious or charitabl ...

might be founded to help a specific community pay their nüzül and avariz obligations. Frontier areas, such as

Bosnia Bosnia and Herzegovina ( sh, / , ), abbreviated BiH () or B&H, sometimes called Bosnia–Herzegovina and often known informally as Bosnia, is a country at the crossroads of south and southeast Europe, located in the Balkans. Bosnia and H ...

, might be exempted from these tax obligations (much as some pastoral groups in the marcher-land were given tax exemptions on the understanding that they would raid enemy territory).

History

Nüzül collection, as an irregular tax, began at least as early as the start of the 16th century. Initially, Nüzül was seen as an alternative to avariz, which was a cash tax; in times of war, villages might be required to supply food to army supply points, or they might be required to supply cash; but never both. Over time, this relationship changed, and both might be demanded. As with other Ottoman taxes, what was originally a requirement for payment "in kind" became a cash tax over time. A related concept was '' sursat'', which was an obligation for food producers to sell food at prices dictated by central government. Detailed Ottoman tax registers survive which show the levels and details of taxation in different provinces. Although the tax burden was very variable, nüzül and avariz were very important taxes in the 17th century - for instance, they represented 58% of all tax revenue in Manastir in 1621-1622 - but by the 18th century their importance had declined, and more money was collected through other taxes.

References

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