Osmanli Medeniyeti Arastirmalari Dergisi, cilt.2025, sa.26, ss.85-104, 2025 (Scopus)
At the end of the 18th century, the Ottoman Empire implemented regulations concerning tevzî defterleri (apportionment registers), which recorded public expenses and certain taxes distributed among provincial residents under a collective responsibility system. From the late 17th century to the early Tanzimat period, the central administration made some efforts to control this system partially. To achieve this, it introduced a dual oversight mechanism: officials in the capital audited the registers while appointed nâzırs supervised implementation at the local level. Although these regulations were not permanent, they were a transitional step towards reforming provincial finances during the Tanzimat pe-riod. These appointments, however, were rare and mostly confined to Rumelia. One no-table exception was the assignment of a tekâlif nâzırı to Bursa. This study examines the period between 1795, when the first nazır was appointed in Bursa, and 1799, when the practice ended, drawing on Bursa qadi court registers and other archival sources. This study examines the reasons for appointing a nazır to Bursa, the scope of his authority, his actions, his dismissal, and the impact of this practice on the district's internal administration.