Author(s): Özlem BAŞARIR

Political and economic events caused cash shortage at the central treasury of Ottoman Empire in the XVIIth and XVIIIth century. At this point, in order to overcame that present condition, the Empire had produced several fiscal solutions. Among these practices, extending tax-farming which serves to collect taxes from revenue sources as cash; and in the XVIIth century the practice of malikâne system which leaves the revenue sources to the ownerships through the rest of their lives are the most prominent ones. These practices did not remain just as a fiscal application. It had also influenced Ottoman provincial administration. One of the extend of it is the convertion of some parts of dirlik lands to mîri mukâta’a. It is possible to see an example which is relating to the conversion in the Ottoman provincial administration and finance as a result of changes on tax collecting in the XVIIIth century. This example is the Diyarbekir Voivodeship Mukâta’a which locates as spatially in the province of Diyarbekir (and also from time to time


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