history of early ottoman bulgaria - Organisation of Ottoman Bulgaria
The Ottomans reorganised the Bulgarian territories as the Beyerlik of Rumili, ruled by a Beylerbey at Sofia. This territory, which included Moesia, Thrace and Macedonia, was divided into several sanjaks , each ruled by a Sanjakbey accountable to the Beylerbey. Significant part of the conquered land was parcelled out to the Sultan's followers, who held it as feudal fiefs (small timars , medium ziyamet and large hases ) directly from him. That category of land could not be sold or inherited, but reverted to the Sultan when the fiefholder died. The rest of the lands were organized as private possessions of the Sultan or Ottoman nobility, called "mülk", and also as economic base for religious foundations, called vakιf. Bulgarians gave multiple regularly paid taxes as a tithe ("yushur"), a capitation tax ( jizyah ), a land tax ("ispench"), a levy on commerce and so on and also various group of irregularly collected taxes, products and corvees ("avariz").

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