Izmit During the First World War According to Lieutenant Governors’ Budget

The understanding of using the income and expenses of the provinces within the framework of a determined program became important after the publication of The Imperial Edict of Reorganization, the process started with this edict was completed with the Administrative General Law of Vilayat dated 26 March 1913 which constitutes the legal basis of the provincial budget. This law has made it a legal obligation for the provincial councils to prepare a budget consisting of "vulgar" and "marvellous" sections for each year. In this article, three budgets (1916, 1917 and 1918) of the First World War prepared by the Independent Izmit Lieutenant Governor, will be evaluated in accordance with the legal regulation and the socio-economic situation of Izmit in the war years will be tried to be illuminated in the light of the budgets. All three budgets have entered into force after the approval of imperial decree in accordance with the legal framework. The most striking detail on these budgets is that the amount of income (expense) and expense (cost) of Lieutenant Governors have increased annually. The amount of income was 2.865.560 in 1916, 3.626.275 in 1917, 5.361.250 in 1918; the expenditure amount was 2.564.821 in 1916, 3.348.275 in 1917 and 4.896.250 in 1918. These figures also illustrate the effort to maintain an income and expenditure balance. Taxes hold a considerable share in income sources, and the share of tith seems quite high. The road costs and the Primary Education tax are two tax items that come afterwards tith. Expenditure payments are divided into education, public works and the health sector, but salary payments correspond to a large sum. The marvellous budget, which has a lower amount of income and expenditure, reflects more subjective data about Izmit