- Abstract: As a solution to the economic crisis, the Ottoman Empire began to practice forms of tax farming were known as iltizam and malikne in whole country from the XVIIth century. It is possible to assess the application and problems were faced in the application of malikne system in a limited region and time with a detailed and comprehensive study. This study aims to reveal the assessment and problems were faced in the application of malikne system based on the Sanjak of Kastamonu. From this perspective, this study focuses on the most difficult issues for the rulers (mutasarrıflar) of malikne in the Sanjak of Kastamonu. The problems occurred in tax collection were the most difficult problems for the rulers of malikne in the Sanjak of Kastamonu. Besides, maintaining order and security of the revenue units (mukataas) in the sanjak, the interventions the holders of iltizam (mltezim) to each others and appointing guarantors were other problems for the rulers of malikne. This study reveals these problems and the policy of the Ottoman Empire towards this situation in the light of the archive documents in the Presidential Ottoman Archive.
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