Basing on firsthand research on original, largely unused Ottoman archival registers (Anadolu ve Rumeli eyâletleri avârizhâne defterleri), this paper intends to examine in a systematic way avâriz and nüzul levies and their rates in the province of Karaman from 1620s to 1700. The focus of this paper will be the development of avâriz and nüzul levies as an alternative major source of regular taxation for the Ottoman government during the seventeenth century. It is a line of research that has so far attracted little attention from scholars despite the fact that there is now more debate on Ottoman socio-economic history generally.This examination will enables us to see for the first time how the avâriz and nüzul rates fluctuated during the seventeenth century down to the level of livas within the Province.

The avariz and nüzul levies were among the most important of the regular sources of government revenue in the Ottoman empire during the seventeenth century, but there has been relatively little study of them. Originating in the late fifteenth century as irregular imposts levied at times of military need, it is clear that by the first quarter of the seventeenth century avariz and nüzul had become virtually annual levies throughout the majority of the Rumelian and Anatolian provinces. This article examines the nature of these levies as seen through collection procedures in the province of Karaman in the period 1620 to 1700, showing how the Ottoman financial administration developed this relatively new and lucrative source of income in a consistent and fair manner.