Abstract: This article presents and conducts an initial analysis of six Ottoman registersAbstract: This article presents and conducts an initial analysis of six Ottoman registers pertaining to the “public benefit” funds established in 1863/64. These documents encompass three registers concerning settlements within the kaza (district) of Osman Pazar(now Omurtag) and one register each for the kazas of Cuma-i Atik (now Targovishte), Hacioğlu Pazarcik (now Dobrich), and Mangalia. The sources provide valuable insights into the cultivation of arable lands for the benefit of credit institutions, the quantity of supplied grain, and the capital held by these settlements in the funds, among other significant details. Examining these documents allows for the exploration of answers to questions regarding the documentary and accounting practices of the Ottoman financial administration. Additionally, the article delves into theoretical inquiries, such as whether these funds resulted from pre-existing cooperative practices or represented a novel institution introduced by Midhat Pasha. Moreover, a comparative analysis is conducted between these funds and cooperative credit institutions in Western Europe to discern any notable differences.

Keywords: “public benefit” funds, Midhat Pasha, credit institutions, cooperatives, Ottoman records

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