1. A. Lutfi, Târîh , vol. 8: 45n.; Spagnolo, France , 63-64; GG 1013: pp. 9-21. On fiscal organization and the tax burden in the Mountain before the mutasarrifiyya , see Polk, Opening , 32-49 and 141-159, and Chevallier, La société , 108-130. Early in the nineteenth century, one piaster was worth about one French franc, but in the 1830s it was worth 0.25 franc, in the 1840s 0.2-0.22 franc, and by the 1850s 0.2 franc. From the early 1880s until the First World War, 100 piasters or one Ottoman lira (OL) equaled roughly 5 French francs; 18 shillings (0.9 sterling pound); or 4.40 U.S. dollars (Chevallier, La société , 129-130; and Issawi, Economic History , 520-522; compare Cuinet, 233).

2. GG 1014: 13 R 1287 (July 1870).

3. Articles 1, 2, and 16 of the 1861 Règlement . Compare GG 1013: 23-27; and Noradounghian, vol. 3: 144-150.

4. GG 1013: p. 28; and Noradounghian, vol. 3: 149-150. The monetary unit used in the Règlement and its codicil is kese , which equaled 500 piasters or 5 Ottoman liras.

5. For the 1864 Règlement , see GG 1013: pp. 30-35; Düstûr , 1st series, vol. 4: 696-701; or Noradounghian, vol. 3: 223-228.

6. Isma'il Haqqi, 643. See also Rustum, Lubnân , 131-132; and IRADE-Dahiliye: 32083, 6 Ra 1278 (Sept. 1861).

7. Isma'il Haqqi, 625; compare Sa'id, 196-198. The head tax is called the ferdé in the European sources (see Polk, 154).

8. Isma'il Haqqi, 625-626; Rustum, Lubnân , 131-132. A dirhem corresponded to a taxable value of 2,400 piasters, estimated on the basis of productivity measured by weight. According to the survey, then, there was a total of about 300 million piasters worth of taxable agricultural productive capacity in Mount Lebanon. For the decree on the survey, see IRADE-Dahiliye: 32083, 6 Ra 1278 (Sept. 1861).

9. YEE: 35/429/122/104, varak 80, 29 S 1306 (Nov. 1888), from the Porte to Vasa. YEE: 35/439/122/105, defter 1, pp. 55-57, 7 R 1306 (Dec. 1888), from Vasa to the Porte. For foreign observations on unequal tax distribution, see Spagnolo, France , 172. Also see GG 1013: pp. 165-169. Compare Sa'id, 191-193, on the distribution of this tax among the people of Matn.

10. In 1912, the Porte and the European powers finally reached an

agreement on the need for a new land survey in Mount Lebanon. The decision could not be implemented, however, because of local opposition. See the section on the 1913-14 budget (pp. 121-123) and note 64 below.

11. GG 1013: p. 46, 15 Ca 1284 (Sept. 1867); pp. 58-59, 26 Sh and 14 L 1288 (Nov. and Dec. 1871); pp. 67 ff., 19 Ca 1290 (July 1873); p. 154, 23 Za 1290 (Jan. 1874); pp. 70 ff., 14 S 1291 (Apr. 1874); p. 72, 2 M 1292 (Feb. 1875); pp. 157-158, 27 May 1876; p. 162, 13 R 1322 (June 1904); YEE: 35/429/122/104, varak 22, 16 Tem. 1302 (July 1886); GG 1016: 8 Za 1303 (Aug. 1886); GG 1014: various documents; and CL 1/22 (1302-1303). Also see AYNIYAT no. 866: 3 S 1294 (Feb. 1877). Quotations in Tarabain's Lubnân , 264-301 and 341-342, from the minutes of the Council and French consular documents, show that the Muaissara issue was taken so seriously because it might lead to an increase in taxation. See GG 1015: 14 S 1291 (Apr. 1874); and CL 7/275-1: no. 33, 27 Ca 1331 (May 1913), and nos. 21-23, 12 Haz. 1329 (July 1913), on the positions of the Finance Ministry and the Administrative Council on the issue.

12. Isma'il Haqqi, 624 and 626.

13. For the Arabic version of the Règlement , see Rustum, Lubnân , 55-61; here, article 15; and Tarabain, 386.

14. GG 1014: 1 Ra 1287 (June 1870), 27 B 1287 (Oct. 1870), and 25 N 1288 (Dec. 1871); Rustum, Lubnân , 133-135; and Isma'il Haqqi, 626-629.

15. For 1867-68, see Rustum, Lubnân , 129; for 1882-83, CL 1/10; and for 1913-14, Isma'il Haqqi, 629.

16. GG 1014: 10 B 1284 (Nov. 1867); Rustum, Lubnân , 83-84 and 128-129.

17. GG 1014: 23 R 1286 (Aug. 1869); GG 1013: 7 Ra 1287 (June 1870); GG 1014: 26 Sh 1288 (Nov. 1871); YEE: 18/527/13/31, 17 N 1288 (Dec. 1871).

18. See GG 1013: pp. 76-77 and 79-80; GG 1014: passim; and Rustum, Lubnân , 117-122.

19. Rustum, Lubnân , 133; and GG 1014: 27 L 1288 (Jan. 1872).

20. GG 1013: pp. 78-79, 9 S 1291 (March 1874). On schools, ibid.; GG 1014: passim; AYNIYAT no. 866, 4 Z 1292 and 1 R 1293 (Jan. and Apr. 1876); and Rustum, Lubnân , 144-145.

19. Rustum, Lubnân , 133; and GG 1014: 27 L 1288 (Jan. 1872).

20. GG 1013: pp. 78-79, 9 S 1291 (March 1874). On schools, ibid.; GG 1014: passim; AYNIYAT no. 866, 4 Z 1292 and 1 R 1293 (Jan. and Apr. 1876); and Rustum, Lubnân , 144-145.

21. GG 1016: 17 Z 1299 (Oct. 1882), and 29 R 1301 (Feb. 1884); YEE: 35/439/122/105, defter 1, p. 8, 10 R 1301; and CL 1/10. On tax arrears, see Rustum, Lubnân , 191-200.

22. GG 1019: 29 Z 1331; CL 7/275-1: no. 24, 26 Z 1331 (Nov. 1913); and the 1913 mutiny discussed below.

23. GG 1014: 13 R 1287 (July 1870); GG 1013: pp. 74-75, 28 Ca 1294 (June 1877). As late as 1903, rumors circulated among the Lebanese that the central government might demand the tax arrears accumulated since

the beginning of the mutasarrifiyya (see al-Mallah, 272). But Ottoman documents make clear that these rumors were baseless.

24. Rustum, Lubnân , 197-198; Tarabain, 341-346; and al-Mallah, 271-273. Bishara al-Khuri is grossly mistaken when he argues in his memoirs (vol. 1: 28-29) that the Ottoman government "did not help the Lebanese a penny."

25. See the Maronite patriarch's claim in al-Mallah, 267. This issue played an important role in the dispute over developing Junia into an international port, as discussed in Chapter 3 and below in this chapter.

26. YEE: 35/439/122/105, defter 1, p. 8, 10 R 1301 (Feb. 1884); defter 2, pp. 22-23, 12 C 1304 (March 1887).

27. Isma'l Haqqi, 629. See also Rustum, Lubnân , 130.

28. GG 1014: 13 R and 3 C 1287 (July-Aug. 1870); and CL 5/190: no. 9, 29 Sh 1325 (Oct. 1907).

29. See the documents in CL 1/10.

30. Isma'il Haqqi, 629-635.

31. IRADE-Maliye no. 4: 8 Z 1313; GG 1016: 17 Z 1313 (May 1896); and CL 2/97 (May 1896-Apr. 1898), which indicates that in neighboring provinces taxes of 3.5 piasters per sheep or goat and 5 piasters per swine were collected.

32. Isma'il Haqqi, 630-631.

33. IRADE-Meclis-i Mahsus: 9 N 1308 (Apr. 1891); together with Shorrock, French Imperialism , 139-140.

34. Isma'il Haqqi, 600-616; and Cuinet, 224-232.

35. YEE: 35/439/122/105, defter 1, p. 13, 26 N 1303 (June 1886); YEE: 35/2332/43/110, 25 L 1304 (July 1887).

36. Isma'il Haqqi, 602, 604-605, and 633-634.

37. See Chapter 2 (pp. 52-53) above.

38. CL 5/190: nos. 1-12 (1906-1907).

39. Isma'il Haqqi, 633-634.

40. GG 1016: 17 Z 1313 (May 1896); Isma'il Haqqi, 230-232.

41. See al-Khuri, vol. 1: 42-43. For more information on the position of the notables, see Chapter 7; also examine the list of officials in the six almanacs of Mount Lebanon, e.g., Sâlnâme: Cebel-i Lübnân , vol. 4 (Bait ul-Din, 1307 [1889-90]).

42. Isma'il Haqqi, 629.

43. Ibid., 630-632.

42. Isma'il Haqqi, 629.

43. Ibid., 630-632.

44. GG 1013: pp. 53, 55, and 75-76, 20 Ca 1286 (Aug 1869), 21 B 1287 (Oct. 1870), and 1 B 1294 (July 1877); GG 1014: 13 B 1292 (Aug. 1875), 25 Ca 1293 (June 1876); and Tarabain, 339-349. To encourage the use of official blank forms, Istanbul gave them to the government of Mount Lebanon at a discount. The Lebanese bought the forms not for the purpose for which they were intended but to sell them at a profit in the neighbor-

ing provinces. The discount was discontinued. See GG 1015: 25 S 1291 (Apr. 1874).

45. GG 1014: 13 B 1292 (Aug. 1875).

46. GG 1014: 25 Ca 1293 (June 1876); CL 1/34: nos. 1-3, Ca-B 1304 (Feb.-March 1887), and nos. 5-6, Ca-C 1293 (June-July 1876); and GG 1013: pp. 158-159, 16 Te.s. 1322 (Nov. 1906). The Porte's 1876 decision was reviewed and reiterated in 1887 and 1906. Also see GG 1019: 13 M 1331 (Jan. 1913).

47. Al-Mallah, 148-152; Spagnolo, France , 224; and CL 1/37: no. 71, 8 Za 1320 (Feb. 1903). Al-Mallah's detailed account is most useful, but it leaves one with the impression that the efforts of the governor and his supporters failed. This is not true.

48. YEE: 35/439/122/105, defter 1, p. 9, 3 L 1301 (July 1884). Compare Rustum, Lubnân , 131, for a similar attempt under Franko.

49. YEE: 35/439/122/105, defter 1, p. 11, 6 S 1302 (Nov. 1885).

50. YEE: 35/429/122/104, varak 31/1-4, 22 R 1304 (Jan. 1887), and varak 32/2, 19 Feb. 1887. Also GG 1016: 22 R 1304.

51. YEE: 35/439/122/105, deter 1, pp. 68-69 and 21-22, 28 C 1304 and 6 C 1304; and defter 2, pp. 31-32, 26 C 1304 (Feb.-March 1887).

52. Spagnolo, France , 178.

53. Ibid., 238 and 249, and Shorrock, French Imperialism , 148.

52. Spagnolo, France , 178.

53. Ibid., 238 and 249, and Shorrock, French Imperialism , 148.

54. Isma'il Haqqi, 630-632.

55. CL 1/17: 1300-1322 (1883-1904). Also see GG 1019: 8 Sh 1327 (Aug. 1909); 27 Sh 1327 (Sept. 1909); 6 Z 1329 (Nov. 1911); 24 Ra 1330 (March 1912); and 9 Ra 1332 (Feb. 1914).

56. Isma'il Haqqi, 630-633.

57. On tobacco, see GG 1015: 19 C 1291 (Aug. 1874); GG 1016: 22 B 1299 (June 1882); and Isma'il Haqqi, 630-631. On hookah tobacco, see GG 1013: pp. 151-153, 8 N 1314 (Feb. 1897); CL 2/77-1, 2/77-2, 2/77-3, and 2/77-4, 1310-1332 (1892-1914); and Isma'il Haqqi, 630-631. Also see Spagnolo, France , 198, 226-227; GG 1019: 6 N 1332 (Aug. 1914); and Chapter 3 (p. 65) above.

58. Isma'il Haqqi, 629-634.

59. For a clear articulation of this position of the Administrative Council, see CL 7/275-1: no. 33, 27 Ca 1331 (May 1913), from the finance minister to the grand vizier.

60. On judiciary organization, see Chapter 6. On fees, see Isma'il Haqqi, 628-629; and Spagnolo, France , 195. But Spagnolo is not correct when he says that Naum introduced the court fees.

61. On Lebanese emigration and travel permits, see my "Ottoman Attitudes." GG 1019: 8 Ra 1326 (Apr. 1908); CL 6/254: nos. 1-3, B 1328 (July 1910); and Abraham M. Rihbany, A Far Journey (Boston and New York, 1914), 168-172, make clear that the travel permit remained the basic document with which Lebanese traveled abroad until about 1910-11. For

the new passport law, complaints of some Lebanese travelers, and the Porte's related letters to the governor of Mount Lebanon, see GG 1019: 6 R and 17 N 1331 (March and Aug. 1913). On the issuance of regular passports by the local government, see CL 7/277-5: nos. 46 and 48, 28 L 1332 and 2 Agus. 1330 (Aug.-Sept. 1914).

62. On passport fees, see Isma'il Haqqi, 628-629; and CL 7/275-1: nos. 27-29, Mart 1329 (March 1913). Compare CL 7/277-5: no. 48, 2 Agus. 1330 (Aug. 1914), from the Finance Ministry to the Porte.

63. GG 1013: pp. 163-168; and CL 2/275-1: no. 30, correspondence related to the 1912 negotiations and the text of the protocol. The Ottoman Cabinet (or Council of Ministers) interpreted the embassies' nonrefusal of the communication from the Foreign Ministry as acceptance; see GG 1013: p. 168, minutes of the Cabinet.

64. CL 7/275-1: nos. 38-41, proposal of the Société Général d'Enterprises dans l'Empire Ottoman, and Ohannes' letter to the Porte (March 1913); a beautiful and detailed map of Mount Lebanon eventually prepared by this company is included.

65. CL 7/275-1: no. 42, Ohannes reporting the Council's proposal to the Porte, 17 R 1331 (March 1913).

66. On this point, see CL 7/275-1: no. 33, the Finance Ministry's criticism of the Council's position, 27 Ca 1331; no. 16, Ohannes' comments, 13 Haz. 1329; and no. 21-23, the Council's minutes, 12 Haz. 1329 (May-June 1913).

67. CL 7/275-1: nos. 40-42, Ohannes' cover letter and introductory statement to the Council's budget proposal, 17 R 1331; and no. 27, Ohannes' alternative budget proposal forwarded to the Porte by his chief accountant, 14 Mart 1329 (March 1913). Compare no. 32, from the governor of Beirut to the Porte, in partial support of Ohannes' position, 24 Ni. 1329 (May 1913).

68. The following description of the first phase of the mutiny is based on CL 7/275-1: no. 57, Ohannes' telegram to the Porte, 10/11 Ni. 1329 (23/24 April 1913); no. 13, first report of the Ottoman inspectors sent to Mount Lebanon in June 1913; and no. 9, copies of the mutineers' petition and of the decisions of the Council and the governor, 9 Ni. 1329 (22 April 1913); and al-Hakim, 78-83.

69. For gendarmerie salaries, compare Isma'il Haqqi, 636, and CL 7/275-1: no. 7, appendix to no. 11, the second report of the inspectors, 15 Haz. 1329 (June 1913). Compare nos. 36-37, from Ohannes to the Porte, and the appended charts, 26 Ni. 1329 (May 1913).

70. CL 7/275-1: nos. 57 and 13 mentioned in note 67 above, and no. 8, report on Wadi' 'Abud's absence by his commanding officer, 21 mayis 1329 (June 1913). Compare no. 34, from Ohannes to the Porte, 20 Ni. 1329 (May 1913); and al-Hakim, 78-79.

71. CL 7/275-1: nos. 57, 5 and 35, cables from Ohannes to the Porte,

10-17 Ni. 1329 (April 1913). Compare no. 32, from the governor of Beirut to the Porte, and no. 50, from the War Ministry to the Porte (April-May 1913).

72. CL 7/275-1: no. 54-55, 18 Ni. 1329 (May 1913). Also see GG 1019, same date.

73. CL 7/275-1: no. 45, the decision of the Cabinet, 7 C 1331, and no. 33, the Finance Ministry's report on which the Cabinet's decision was based, 27 Ca 1331; compare no. 46, from the Porte to Ohannes, 12 C 1331 (May 1913).

74. CL 7/275-1: no. 21-23, minutes of the Administrative Council dispatched to the Porte, 12 Haz. 1329 (June 1913).

75. Compare excerpts from A. Ruppin in Issawi, 272, and the account of Jalal Bey in Isma'il Haqqi, 456-471, esp. 470. Compare Spagnolo, France , 273.

76. CL 7/275-1: no. 11-12, the second report of the inspectors, Colonel Tayyar and Captain Besim Kâmil Beys, 15 Haz. 1329 (June 1913). According to their instructions, the inspectors prepared two reports, one formal and the other classified. In the latter, they were expected to report on the general political situation in Mount Lebanon and the conduct of Ohannes Pasha. Both inspectors were Unionists who enjoyed the confidence of Grand Vizier Mahmud Sevket Pasha. Mahmud Svket was assassinated, and Said Halim had replaced him, by the time the inspectors completed their mission.

77. CL 7/275-1: Ohannes' comments on the Council's decision in no. 21-23, and his letter to the Porte, no. 16, both 12 Haz. 1329 (June 1913).

78. CL 7/275-1: nos. 24, 25, and 17, minutes of the Cabinet, letters of the grand vizier and the Finance Ministry, and the ordinance issued thereby, 26 Z 1331-29 M 1332 (Nov.-Dec. 1913).

79. The total revenue from the customs of Junia, Jubail, and Batrun was 119,600 piasters in 1910-11, 91,100 piasters in 1911-12, and 72,000 piasters in 1912-13, according to a statement by the Customs Department. See CL 7/275-1, no. 28 (May 1913). The exact nature of these sums is not clear; they may have excluded the amount allocated to the Debt Administration, as well as that spent on the maintenance of the related customs and port facilities, in keeping with common Ottoman practice.

80. Hence Ohannes' insistence on the need to cooperate with the Council. In their second report mentioned in note 76 above, the inspectors also point to the influence of the Council, but they read a conspiratorial mood into this influence. According to the inspectors, this mood was particularly strong among the Maronite councillors and was backed by the Maronite Church and, therefore, the French Consulate in Beirut. Their report, however, though very informative on military matters and useful in fiscal matters, is clearly not cognizant of the intricacies of Lebanese politics.

81. Hence their efforts to influence and appease the mutineers, and their acknowledgment of the need for redistribution of the tax burden, in the minutes mentioned in note 74 above.

82. See al-Hakim, 148-219 and 228-255; and Kawtharani, 259-269. Compare the entries from Z 1332 to N 1333 (Nov. 1914-Aug. 1915) in GG 1019. Also see CL 7/292: nos. 1-13, 10 R-27 C 1333 (Feb.-May 1915). Actually, the pressure on the people of Mount Lebanon had begun to build from August 1914 onward, with the eruption of the war and the central government's mobilization orders. See esp. CL 7/286: nos. 9-14, 30-38, and 43, N-Za 1332; CL 7/277-5: nos. 45, 49-52, 61, and 67-68, L-Z 1332; CL 7/277-6: nos. 1-5, 8-9, 30-32; Za-Z 1332; and entries for N-L 1332 in GG 1019 (Aug.-Oct. 1914).