İn this article, it has been aimed to examine, on the köprücülük and in accordance with the decrees contained in Mühimme defters, the reasons behind the tax exemption applied by the Ottoman State for Anatolian and Rumelian Provinces in the second half of the XVIth century, as well as the types of exempted taxes and the perception of state and society towards tax exemption.Therefore, the subject of this article covers the establishment of bridges, maintenance and repair of the bridges, the duties of the köprücü, exemption procedure of köprücü, tax exemptions which köprücü was subjected to and the abuse of tax exemption of the köprücü. The duties of the köprücü were to maintenance and repair to the bridges and provided the safety of the passengers. The Ottoman State had granted tax exemption for the ‘köprücü’ who carried out a strategic mission, in return of his service. The economic and social depression encountered by the Ottoman State throughout the second half of the XVIth century have led the people to claim themselves being köprücü to avoid tax charge, and led to köprücü failure to fulfill his duties. The Mühimme defters on which the decisions taken in the Divân-ı Hümâyun have been recorded are some important resources concerning the political, social, economical and military structure of the Ottoman State.
Ottoman State, Tax Exemption, Köprücü, Province of the Anatolia, Province of the Rumelia.