### defter, defterdar
A defter was a statement or summons in which the names of tax paying citizens, the imposed or paid-in tax amounts and cash reports were registered. A separate registry was prepared on the different rental contracts and duty incomes. The defterdar was the controller of the defter, the chief supervisor and most supreme financial authority of the property and financial matters of the principality. Depending on their ranges of function Turks distinguished between two defterdars: the financial defterdar (mal defterdar) to whom collected tax was submitted and of which a detailed statement was kept; the other was the property defterdar (timar defterdar), who kept a registry on donated lands. The most supreme controller of the Turkish empire's financial matters was also called a defterdar. KZs