Defterdar Seyfullah Efendi’s Treatise on Calendars: Tefavüt-i Sene and Tedahül Issues in the Ottoman Fiscal System

Defterdar Seyfullah Efendi was one of the prominent revenue officers in the late sixteenth century Ottoman fiscal system. This article will cover transliteration and analysis of his treatise, which centers on issues stemming from the use of both lunar and solar calendars in Ottoman finance. In this framework,Seyfullah Efendi addressed difficulties in the assessment and adjustment of the duration and price of lunar and solar mukataa contracts from one to another and the resulting multiple claims of tax-collectors and double taxation issues on the mukataas. He also depicted the problems revolving around the collection of cizye (poll tax) and other taxes scheduled on the lunar calendar.