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to Paris Embassy. Mehmed Sadık Rıfat Pasha taking the place of him defended the Tanzimat renovations to beapplied not immediately but gradually and slowly. Despite many troubles, performed reforms were continued bythe efforts of Sultan Abdulmecid. Stamp duties and finance stamps were put to be able to increase revenue in thisterm. Maps concerning cities and ports were formed. To be able to form a Western style army, permanentrenewals were made. After 1843, military service time was elevated to 5 years and the previous soldiers weredisbanded. The army was separated into five classes as Hassa, Dersaadet (Istanbul), Rumelia, Anatolia andArabia. To raise students for Military School (Harbiye Mektabi), senior high schools were opened. With theTanzimat Edict, when Western States became defenders of rights of Non-Muslim people, to manage them turnedout quite difficult. Non-Muslims benefiting from privileges the edict brought along carried the affair to such apoint that they accepted themselves as a person of the State the religion of which was the same with theirreligion, to be able to save from the dominance of the Ottoman. For example, Catholics accepted themselves asFrench, Orthodoxes as Russian. So Europeans started to intervene in internal affairs of the Ottoman State. Inaddition, the sect struggle among Christians (e.g. Maruni, Ulah, Roum) revealed important difficulties in theapplication of the Tanzimat. Such fights precluded successful commerce to be produced in the country andabroad. (Gencer 1993: 442-445)To understand the Tanzimat Edict better, abbreviated exact text is that:“My Vizier,As known by everybody, since almighty provisions of Koran and sherry laws were complied as of the foundationof our exalted State, the force and glory of our supreme royalty and the whole citizens‟ welfare and prosperityhad arrived to the peak. There is a one hundred fifty years in that neither sharia sharif nor laws were complieddue to successive troubles and various reasons and so the previous force and prosperity were reversed and left itsplace to weakness and poorness. Whereas it is very real that countries not managed under sharia laws won‟t bepermanent.As of our accession to the sultanate position, our auspicious opinions and works are only and only exclusive toissues of the belief of the country and welfare of people. If we look at our State‟s geographical position, efficientterritory and abilities of people, it will necessarily come to desired form with the benevolence of Allah within 5-10 years provided that necessary attempts are applied.By trusting the support and benevolence of Allah and relying on spirituality of Hz. Prophet, as of now, to preachsome new laws is necessary for the best administration of our exalted State. The basis of these compulsory lawsshall consist of topics of life safety, the protection of chastity, decency and goods, tax levying and determinationand necessary military call and employment.Indeed since in the world there isn‟t anything mightier than life, chastity and decency, as a man see them underrisk, even if he doesn‟t tend to betray by its very nature, for protecting his life and chastity he can attempt somebetrayal ways as well and it is admitted by everybody that this will harm the State and nation. In contrary, thosebeing sure of their lives and chastity don‟t leave from honesty and course and it is quite clear that their worksand interests will be good service to their State and nation. In case there isn‟t safety of goods, everybody can‟twarm to both his State and nation, can‟t concern reconstruction of the country and always feels anxiety and grief.Otherwise namely if he be sure of his goods and property thoroughly, he becomes busy with himself and caresfor widening his sustenance circle. The State-nation ardour and the fatherland love increase day by day in him.To this, he tries to serve well.In tax levying and determination, a State stands in need of soldiers and making other necessary expenses for theprotection of the country. And this be with money. Money is got with taxes of citizens. So it is very important tocare for the arrangement of the tax issue in the best way. Albeit the people of our country were saved from themonopoly devil supposed as revenue before, praise be to Allah, the land tenure procedure which is one of themost destructive tools in this subject and any useful fruit of which is never seen is still in force today. The landtenure procedure means delivering political affairs and fiscal operations of a country to the management of asingle man and maybe his unjust treatment. If that man whom it is delivered is not a good human, he cares foronly his interest and all actions of him consist of ruthlessness and oppression.For this reason, after that, every individual in the country is obligated to give a suitable tax according to hisproperty and financial power and it is compulsory to not take any more thing from anybody and also to explainand limit our exalted State‟s military expenses and other costs in the land and sea and to make actions accordingto these.193