The Ottoman Fiscal Calendar

Author(s): RICHARD B. ROSE

Source: Middle East Studies Association Bulletin , December 1991, Vol. 25, No. 2
(December 1991), pp. 157-167
Published by: Middle East Studies Association of North America (MESA)

Stable URL: https://www.jstor.org/stable/23060497

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 The Ottoman Fiscal Calendar

RICHARD B. ROSE

NE of the daunting aspects of studying the Middle East is the confiu

W ence of several, often unrelated, languages, each with its own alphabet.
Having gained some control over these, the student then comes up against a
jumble of calendars. While many of these complications are lessened when
focusing on a particular region or period of time, the cosmopolitan nature
of the Ottoman Empire evolved a dense fabric of interwoven languages
(Persian, Turkish, and Arabic) and of calendars, which were not only in
use alongside each other, but were blended to create new subspecies! Hand
books and concordances have existed for a long time to enable the scholar
to translate solar, lunar, agricultural, and urban time reckonings into mod
ern calendars.1 We are most familiar with the standard Gregorian/Hijra
guides, as Europeans were once deeply involved in concordances of Old
Style (Julian) and New Style (Gregorian) conversion tables.
The Ottoman fiscal calendar is one of the more peculiar challenges
which must be attended to, in order to control adequately the immense
store of documents from the last centuries of the Turkish Empire. This
calendar was employed particularly in the State's fiscal and trade sectors;
hereafter it is identified by the code SM, for sene-i-maliye, the fiscal year.2
It is a solar calendar, first put into use in AD 1676, and adopted by more
areas of trade and administration until it became the official standard
calendar of the empire in AD 1839. The supremacy of SM usage then
lasted until AD 1917, when it was first modified to accord with Gregorian
NS reckoning over Julian OS. Finally, SM usage was discontinued entirely in
December of AD 1925, and replaced by the "Western" Gregorian calendar.
What makes SM usage so hazardous for the historian (as it did no less
for those using it in the nineteenth century) is the attempt of its creators to
mimic the Christian solar and Muslim lunar calendars simultaneously. An

1 V. Grumel, La chronologie (Paris 1958), or the earlier Aus orientalischen Chronik

en by A. Wirth (Frankfurt 1894). Also helpful is E. J. Bickerman, Chronology of the
Ancient World, 2nd ed. (Ithaca, N.Y. 1980).
2 It is the Bulletin's normal practice to write dates as, e.g., A.D. 1676, but we put
SM, AD, and so on, here in boldface for emphasis and clarity, as Dr. Rose has indicated
in his MS. ED.

157

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 Richard B. Rose

error of date interpretation can produce a result that is incorrect

two years, and almost always by nearly two weeks. Only one
reference work contains concordance tables for translating SM
both AH and AD dates, the Hicri Tarihleri Miladi Tarihe Qevirm
by Faik Re§it Unat, in a first (Ankara 1943) and an expanded (A
edition.
These intricate volumes have several limitations:

1. the tables are designed to provide correspondence primarily from SM

to AH usage, and are not as helpful for AD reckonings;
2. the names of the months used are contemporary Turkish names, and
not those in use during the SM period;
3. the transition from Julian to Gregorian calendars within SM usage
during the critical year of AD 1917, is not clearly illustrated.
In fact, the format of the Tables in the 1959 edition is so much more
elaborate (including tables for an alternative solar Hijra calendar) than
those in the 1943 edition, that they inhibit their use on a daily or routine
level, for which the 1943 tables are preferable. The following concordance of
AD, SM, and AH usages is designed to restore a knowledge and appreciation
of the Ottoman fiscal calendar, and enable researchers to identify an SM
date, and translate it to the standard Gregorian calendar. The process of
transforming SM dates into AD dates is sufficiently simple that it can be
reversed in order to move from contemporary dates back into the Ottoman
fiscal calendar.

II

While we use calendars every day, we may be less familiar with their
structure, much like using word processing routinely, but being baffled by
the codes behind them. The information in this section can be skipped or
reviewed lightly, depending on the reader's familiarity.
AH. The Hijra lunar era, and the basis of the Muslim calendar. In
writing, Hijra dates are indicated by codes in Roman or Arabic characters,
thus: AH 1293, or jt \ YST. AH = anno hegirae, and the letter j» refers to
the Arabic word, hijra.
AD. The Christian solar era, used with OS or Julian calendar (and
referred to as the "Rum!" calendar in Arabic and Turkish) , and with
the NS Gregorian calendar (called "MiladT" in Arabic and Turkish). In
writing, these dominical dates are indicated by codes in Roman or Arabic
characters, thus: AD 1924, or ^ AD = anno domini, and the letter
miTTi refers either to masihi/ , a word for Christian, or to miladi.
AD usage is often denoted with another code, CE, for the Common Era.
OS. The Julian Old Style solar calendar, used with the Christian era,
but based on existing Roman reckoning. Due to its lack of correspondence

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 The Ottoman Fiscal Calendar

with the true solar cycle, the Julian reckoning was displaced by
rian reform (see below). Other codes are VS (Latin) or AS (most
languages, and German).
NS. The Gregorian New Style solar calendar was the result o
endar reform instituted by Pope Gregory Thirteenth in AD 158
differences between OS and NS are still only a matter of weeks, and
months, it is useful to denote years with these codes only when asce
corresponding months or days as well, thus: 16 February [ad] 191
March [ad] 1917 NS. This same code functions in Latin, Romanc
German languages also.
SM. A solar calendar which uses the Hijra era. No particular
letter is used to denote it, and it is more frequently written and prin
the millennian absent, thus: SM 1302 or just V* Y = AD 1886 =
or ^ T * T. As this report will explain, the fiscal calendar used t
era overlaid on a Julian OS calendar, with some peculiarities deriv
its adaptation for the Ottoman environment. SM = sene-i-mali
year in Turkish, or sana(tu) maliya in Arabic.
THE MUSLIM CALENDAR

The era on which this lunar calendar is based begins on the day
on which the Prophet Muhammad left Mecca for the city of Yathrib,
or Medina, to which he had been invited. According to the Christian
(Julian) calendar, this date is July 16, AD 622. This departure or flight
from Mecca in Arabic is hijra, hence, the Hegiran or Hijran calendar. The
Hijran calendar's lunar cycle has 354 days, 11 days shorter than the solar
year. In addition, in order to keep up with the true lunar cycle, 11 days
are intercalated over a 30-year cycle, the Hijra calendar equivalent to leap
years on the solar calendar.3
OS AND NS DISCREPANCIES

When the New Style reform was introduced in AD 1582, th

between Julian and Gregorian was 10 days. Because the
to intercalate leap year days in 1700 and 1800, when NS did
between the two increased to 11 and 12 days. The Day Conv
(see below, part IV, no. 3) begins in AD 1677 (SM 1088), w
difference, and provides a new formula for each century as th
increases to 13 days.4

3 Grumel, Chronologie, 180; and John J. Bond, Handy-Book of Rul

Verifying Dates with the Christian Era (George Bell, London 1875) 2
4 The relationship between the Gregorian and Julian calendars is expl
Bond, Handy-Book, 8-19, partly repeated on pp. 46-47. This is expla
in Frank Parise, ed., The Book of Calendars (Facts on File, New York

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 Richard B. Rose

The change from 12 to 13 days between the two reckonings oc

on 29 February 1900 OS, which is the leap year day required by th
system, but not applied in the Gregorian reform system.
LEAP YEARS . ..

Our contemporary solar calendars consist of 365 days, with tw

for intercalating extra days, to accord with the true solar cycle.
OS calendar intercalates an additional day at the end of Febr
fourth year (an even-numbered year), which is called (in En
year. Among other things, the Gregorian reform calendar su
intercalated day on centesimal (00) years whose number canno
by 400. Thus, AD 1600 was a NS leap year, and so will be AD
AD 1700, 1800, and 1900 were not NS leap years, but in the O
they were.
. . . AND NEW YEARS

Because the Ottoman SM calendar is basically a Julian OS ca

leap years are the same as in the OS reckoning. However, the
began on March 1st (the start of Spring, as the Julian used
January 1st (the start of Winter). This was not unusual in th
and seventeenth centuries. In England, the legal year was rec
the 25th of March to the following 24th of March until AD
January 1 became the legal New Year. The Persian and Afghan
begin in March, as do many other traditional calendars.5
As a result, the intercalated 29th of February was once t
of the year (in a Spring calendar), but in comparing a Spring c
year (SM) to a Winter calendar leap year (AD), the SM leap ye
year prior to AD usage, though the intercalated day is identic
29. Thus, the year SM 1319, which began on 1 March AD 190
a leap year, as the extra day (February 29) occurred during
March 1903 to 29 February 1904), while it is AD 1904 which is
AD usage (reckoned from 1 January 1904 to 31 December 190

Ill

In the wake of other reforms which were introduced early in the

nineteenth century by the Ottoman government, almost all departments
adopted the new solar SM calendar in AD 1789, which included new names
for the months. As a result, two "years" were employed side by side; one
composed of 12 lunar months beginning the first of Muharram each year
(primarily for religious use), and the other, a year of 12 solar months exactly

5 For Europe, see Grumel, Chronologie, 255, and Reginald Poole "The Beginning
of the Year in the Middle Ages," Proceedings of the British Academy 10 (1921) 1-25
(particularly pp. 4-6).

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 The Ottoman Fiscal Calendar

parallel with the Julian OS year, though the months bore diffe
from those used in Europe. This state of affairs is somew
conditions in the modern state of Israel, which functions on th
and Jewish calendars, each in its own spheres.
This solar financial year did vary in two respects from t
calendar. First, the Ottoman fiscal calendar began on the f
rather than the first of January (as explained in part II).
millennian number was that of the Hijra era, rather than t
That is, the SM year's millennian was that of the current lu
in which the SM year began. For example, the 1st of March
calendar year 1864 falls within the lunar year AH 1281. Ther
year starting on that same 1st of March was reckoned as SM 12
the Hijra era.
This scheme was not without some difficulties, however. Th
is 11 days (approximately) longer than the lunar year, and s
of March falls 11 days later with the passage of each lunar year
the point that, when the start of the SM year (1st of March) f
days of the start of the AH lunar year (the 1st of Muharra
year will finish its cycle before the next 1st of March, thus en
the time borders of that solar year. This circumstance will o
(lunar) years, and whenever it did, the practice developed of
solar year, in order to catch up with the faster lunar cycle.
The first time this was done was in AD 1676. The 1st of March of
that year occurred during the year AH 1086, but only 4 days later, AH
1087 began, which would end before the following 1st of March (solar).
Therefore, the SM year which coincided (for 9 months) with AD 1676 was
called SM 1086, as it began during that Hijran year. But the following
fiscal year was called SM 1088; SM 1087 was skipped. This adjustment was
necessary to ensure that the fiscal years would overlap with the religious
calendar (lunar cycle) most of the time. The year left out was sene-i-sivig,
the empty or hidden year.6 This adjustment was duly accomplished for
the years AH 1121, 1154, 1188, 1222, and 1255, which brings us into the
early nineteenth century. This sivitj correction would probably have gone
into the twentieth century (when the Hijra era was abandoned altogether
in Turkey), were it not for an unexpected incident which called the system
into question.
Sometime during the year SM 1287 (which began the 1st of March AD
1871 OS, and during the year AH 1287, although that lunar year was to

On the sivig system, see Unat, Hicri Ta.rih.leri, p. viii (1943 ed.) or p. xiii (1959

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 Richard B. Rose

end 10 days later), coupon booklets were printed for the consolida
repayment program.7
After the booklets were released, it was noticed that coupons h
included for the year SM 1288, which was to have been skipped,
AH 1288 would have ended before SM 1288 ever began. The error
been made public, however, it was decided not to correct it, but in
abandon the sivig correction entirely. As a result, SM 1288 (which beg
1st of March AD 1872 OS) no longer matched the lunar calendar, i
it was the year AH 1289. The two calendars no longer synchroniz
is the reason for devising SM/ad concordance tables, because the
year is no longer a practical guide for aligning the SM and AD ca
after AD 1870.
The next chapter in the Ottoman fiscal calendar began in AD 1916,
when the Sultan's ministers decided to accord the SM calendar (which was,
in effect, a civil Julian calendar) with the Gregorian calendar, then in use
for civil and business purposes world-wide. It is no accident that Turkey
was an ally of Germany and Austro-Hungary at that time in the Great War,
nations which used the Gregorian calendar, while their common adversary,
Russia, still followed Julian usage. The Old Style calendar was, and is, the
basis for religious calendars among most Orthodox or Eastern Christian
churches today.
This change was to be implemented in the transition from SM 1332
to SM 1333—February and March of AD 1917—in two stages.8 In the
first stage, the 13-day discrepancy between OS and NS calendars was
compensated by starting SM 1333 on the NS Gregorian 1st of March, rather
than the OS Julian 1st of March (which occurred 13 days earlier; see the
Table for 1917, ahead). As a result, Shobat (= February), the 12th month
of SM 1332, lost 13 days (the 16th to 28th).
In the next phase, the year SM 1333 (= AD 1917) lost two months—
Kanun-i-thani (January) and Shobat (February) (of 1918)—because SM
1334 (1918) would now begin on the 1st of January, New Style, instead of
the 1st of March. Thus, from the 1st of January AD 1918 NS, the Ottoman
fiscal calendar was identical to the Gregorian New Style calendar, except

7 The story is told succinctly by J. Deny, "L'Adoption du Calendrier Gregorien en

Turquie," Revue du Monde Musulman 43 (1921) 51. Also Louis Massignon, "Calen
driers Financiers," Annuaire du Monde Musulman (Paris 1923) 8—10. A lively account
is provided by Col. O. K. Tancock, "Dates on Turkish Stamps and Postmarks," The
London Philatelist 39 (1928/29) 290-292, based on Joachim Mayr "Probleme der is
lamische Zeitrechnung," Mitteilungen zur osmanischen Geschichte 2 (1923-1926). The
information collected by J.-B. Moens for his journal Le Timbre Fiscal, 233 (1894) 3-4,
came from G. Lacoine, the sous-directeur of the Imperial Observatory in Istanbul at
the time. According to Lacoine, the decision to suppress the sivig adjustment was made
back in SM 1256 (AD 1840-41), thirty years earlier than the other versions would have
it.
8 J. Deny, "L'Adoption ..46-53

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 The Ottoman Fiscal Calendar

in its two particular features: (1) the millennian was the quasi
and (2) the names of months were Turkish. This first peculiari
away with in a decree of December 1925, which approved the
the Western (Dominical) era as of 1 January 1926.

IV

The following Conversion Formulas are simple means for movin

from a Julian to Gregorian format, only adding the process of a
eras (from Hijra to Dominical), and adjusting the sequence of mont
a Spring to a Winter calendar).
Because SM is solar, the conversion from Julian and Gregor
first, and then one can make a conversion to the Hijra (luna
desired.
When reading/interpreting a Turkish or Arabic date, how
determine whether it is a solar (SM) or a lunar (AH) Hijra-era
(1) First, almost all civil, fiscal and administrative documen
eighteenth and nineteenth centuries issued by the central (Ot
ernment will bear SM dates. The only exceptions are docume
religious tribunals and charitable (wag/) offices, and even the
necessarily use the lunar calendar.9 Then, (2) the names of t
on the two calendars differ. Documents are often dated with a month name
or number. If the name is written out or abbreviated, consult the Table
of Months in Annual Cycles to see to which calendar the month belongs. If
the document bears the number of the month, another test may assist. (3)
The number of days in each month are also different. Except in leap years,
only two months on the fiscal and Hijra calendar have the same number
of days. This is only helpful for the final one or two days of each month.
For instance, the Julian SM calendar has seven months with 31 days, while
the Hijra calendar has none. Finally, (4) as we noted earlier, the Hijra date
may be identified as such by the code letter jb.
TRANSLATING FISCAL TO GREGORIAN DATES

1. Years. Table 1. Find the block of years containing the S

question, and add the figure indicated, either 589 or 588, etc. W
simple enough, remember that the fiscal year began on 1 Mar
coincides with the resultant AD year for ten months only (Mar
December). Fiscal January and February before March belong t

9 An example of the uncertainty involved is the overprint applied on pos

to commemorate the Sultan's visit to Macedonia in AD 1911. The Imperia
used the solar reckoning, but in this instance the stamps were overprinted w
1329, in Arabic numerals. The fiscal year corresponding to AD 1911 is S
1329 is the AH date. Evidently, the Sultan's court considered this cerem
the province an opportunity to exhibit the symbolic authority of the Su
and ruler of a Muslim state.

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 Richard B. Rose

AD year, but January and February of the following AD year

the same SM year. Thus, SM 1297 = March through December of AD
1881 plus January and February of AD 1882.
2. Months. Table 2. If the fiscal month is named or written out,
determine to which Western/European month it corresponds. If, just as
frequently, the month is indicated by a number, add two to the number to
arrive at the corresponding month in AD usage. Thus, Shobat = February,
and month number 12 + 2 = 14. As the calendar base is 12 months, any
result over 12 begins the series again. Thus, 8th month + 2 = 10 (October),
10th month + 2 = 12 (December), 11th month + 2 = 13 (then -12 = 1,
January), and so on. As of Mart (March) SM 1333, however, the fiscal and
Gregorian months coincide, so there is no need for conversion.
3. Days. Translate the SM day number into Gregorian by adding 10
days (from SM 1088 to SM 1110), 11 days (from SM 1111 to SM 1213),
or 12 days (from SM 1214 to SM 1315), and then 13 days beginning with
SM 1316. The result will be the Gregorian date. To convert this to the
corresponding Hijra date, one can then use any of the standard Conversion
books.10

Examples:
Y ^ ^TY\ = day 21 of Haziran (= June) SM 1321. Add 13 days
to 21 June OS to get 4 July NS. Add 584 years to 1321 to get AD 1905.
- Y - ^VYY = day 14 of 7th month (= Eilul/September) SM 1322.
Add 13 days to September 14 OS to get September 27 NS. Add 584 years
to 1322 to get AD 1906.
YA - V - no = day 28 of 10th month (= Kanun-i-evel/December)
SM 1315. Add 12 days to December 28 OS to get January 9 NS. Add 584
years to 1315 to get AD 1899. [The change in day formula from adding 12
days to adding 13, in converting Julian OS to Gregorian NS, begins with
February 29, 1900 OS. To convert from Gregorian back to Julian, 13 days
are subtracted only as of March 12, 1900 NS.]
4. 1917. Table 3. The year of conversion from a Julian to Gregorian
base for the fiscal calendar was full of momentous events in the Middle
East, as elsewhere around the globe. For these reasons, it may be usefu
to refer to the more detailed Table for 1917 for this period, to ensure an
accurate translation of dates.

Incarnate Word College

10 Grumel, Chronologie, 246-268, and Hans Lietzmann, Zeitrechnung der romischen

Kaiserzeii (de Gruyter, Leipzig 1934) 102-104, give only annual concordances, with
starting times in days. For complete conversion tables, see G. S. P. Freeman-Grenville,
The Muslim and Christian Calendars, 2nd ed. (Rex Collings, London 1977). This lacks
sufficient detail to take into account Hijra leap years, however.

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 The Ottoman Fiscal Calendar

1. Table of Years

For SM years 1088 through 1120 add 589 = AD years 1677 to 1709
(March through December)*
SM 1121 was dropped, sivi§
For SM years 1122 through 1153 add 588 = AD years 1710 to 1741
(March through December)
SM 1154 was dropped, sivi§
For SM years 1155 through 1187 add 587 = AD years 1742 to 1774
(March through December)
SM 1188 was dropped, sivig
For SM years 1189 through 1220 add 586 = AD years 1775 to 1806
(March through December)
SM 1221 was dropped, sivi§
For SM years 1222 through 1254 add 585 = AD years 1807 to 1839
(March through December)
SM 1255 was dropped, sivi§
For SM years 1256 through 1332 add 584 = AD years 1840 to 1916
(March through December)

For SM years 1333 through 1341 add 584 = AD years 1917 to 1925
(January through December)
* E.g., SM 1088 + 589 = AD 1677 (March through December, plus January and
February of AD 1678).

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