ДАНОЧНИТЕ ОБВРСКИ И ЗАДОЛЖЕНИЈА НА ЕВРЕИТЕ ВО МАКЕДОНИЈА (1700–1912)
TAX LIABILITIES AND OBLIGATIONS OF THE JEWS IN MACEDONIA (1700–1912)

Summary/Abstract: Although they were not reaya, the Jews were still not exempt from the payment of various taxes. The main tax they paid was the jizyah, or harach (head tax). Exemption from this tax was granted to the Chief Rabbi (Hakham Bashi), community clergy (hazan), religious teachers (hakham), community administrators (millet chaushu), and to those persons enjoying privileges granted by the sultan’s directive (berat). The collection of this and other taxes was conducted through the religious community, which would swear on the Tanach that it would conscientiously and promptly collect the taxes and remit them to the state treasury. Very often the rich members of the Jewish municipality paid the taxes on the behalf of the poor Jews.

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