The Turkish historian, Kutchi Bey, attributes the origin of the decline of the empire to the reign of Suleiman the Magnificent (1520-1566), when the conversion of many emiriye lands into vakufs was effected, and the system of farming out revenues first introduced.
Real property is held in one of four various ways: either mulk, emiriye, vakuf or khaliye.
(2) Emiriye is practically " public domains."
Emiriye cannot be mortgaged, but can be given as security for debt on condition that it be restored when the debt has been repaid.
Emiriye is not transmissible by will, but may be transferred by donation, which returns to the donor should he outlive the beneficiary.
Should a proprietor of emiriye plant trees or vines, or erect buildings upon it, with the consent of the state, they are considered as mulk; an annual tax representing the value of the tithes on the portions of emiriye thus utilized is levied.
The emiriye then becomes mulk, with certain restrictions as to transfer dues.
A transfer duty of 5% on the estimated value of emiriye is paid on transmission by sale, inheritance or donation, of 22% on the amount of the debt in case of mortgage or release from mortgage, and of 10% on expenses.
A different scale is established for emiriye with moukataa (rent paid for emiriye with mulk property established upon it).
But this resulted in so heavy a: burden upon the public that the law had again to be altered to extend hereditary rights, and to admit a system of mortgage which was assimilated to that for emiriye; but the evils were little more than palliated.