1338 TURKEY
immediate successors, all of which are considered binding upon the sovereign as upon all Moslems. This religious law, called as a whole the Sheri law, has to some extent been codified, as in the Mejelle or Civil Code which was drawn up in 1869 — 1876, and embodies the prescriptions of the religious law in regard to certain specified matters, like sale, &c. The bulk of modern legislation, however, has no such connection with the Sheri law, but con- sists of statutes enacted by successive Sultans in virtue of their absolute authority, measures adopted by Parliament, "and 'provisional' laws, made under an Article of the Constitution, which empowers the executive, when Parliament is not sitting, to enact laws of a pressing nature subject to subse- quent ratification, and on which the widest possible construction has been put. Much of this statute law, including the great Codes of Criminal and Commercial Law and the Codes of Procedure, dates from the 30 or 40 years following the Hatt-i-Sherif of 1839. The Codes just mentioned were based almost entirely on French models, and, though not a little modified by sub- sequent measures, they still remain in force in all their main lines. The enactment of laws and regulations on European models has continued since the middle of the nineteenth century, and received an enormous impetus with the renewal of the Constitution in 1808, since which date a very great number of new laws and regulations of every kind have been enacted. Corresponding (though only roughly, because the Mej'lle, for instance, is applied by the lay courts also) to the double variety of law there is a double system of law courts. The lay courts, called in Turkish Nizainii, date like the Codes from the middle period of the nineteenth century ami are modelled closely on the French system. Dealing as they do with all criminal, com- mercial, and ordinary civil business they are now of preponderating import- ance, but side by side with them there continue to exist the religious or Sheri Courts which take cognisance of certain specified matters, notably those relating to the title to certain categories of real property, and all matters relating to the personal status of Moslems.
Experiments have been made in connection with the judicial system of the Empire. The most notable of these has been the institution of juaes de paix by a law promulgated in April, 1913, and that of 'Single- judge ' Courts of first instance to replace the ordinary Courts on the French model in the Vilavet of Adrianople, October, 1913. But the system of juges depaix has had only a very limited application outside Constantinople.
In February, 1917, a law was enacted placing all the courts, civil and religious, under the jurisdiction of the Ministry of Justice, but the religious courts were in 1920 replaced under the control of the Sheikh-ul- Islam.
Finance.
In the Treaty of Peace with Turkey (Treaty of Sevres, August 10, 1920), it is provided that the Turkish Finances, from the imposition and collection of taxes to the Budget, and the expenditure of Government moneys, shall be controlled by a Finance Commission composed of representatives of Great Britain, France and Italy.
The revenue is derived from tithes, land and property taxes, Customs, sheep and cattle tax, monopolies, and other sources : the largest portions of the expenditure art for military purposes and for debt charges.
No regular Budget existed before the restoration of the Constitution in 1908. Since that year a Budget and a Finance Law have been voted, or enacted by the executive in the absence of Parliament, each year.
The ordinary Estimates for 5 years ending March 31 are shown as follows : —
