{"id":25576,"date":"2013-09-17T02:54:10","date_gmt":"2013-09-17T07:54:10","guid":{"rendered":"http:\/\/akunq.net\/tr\/?p=25576"},"modified":"2013-09-17T02:54:10","modified_gmt":"2013-09-17T07:54:10","slug":"yorgo-hacidimitriadisin-askale-erzurum-gunlugu-1943","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=25576","title":{"rendered":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943"},"content":{"rendered":"

\"Ayhan<\/a>Ayhan Aktar<\/b><\/p>\n

Varl\u0131k Vergisi\u2019nin belki de en ac\u0131mas\u0131z taraf\u0131, vergisini en fazla 30 g\u00fcnl\u00fck s\u00fcre i\u00e7inde \u00f6deyemeyen m\u00fckelleflerin ilk olarak A\u015fkale\u2019de, daha sonra da Erzurum ve Sivrihisar\u2019da olu\u015fturulan \u00e7al\u0131\u015fma kamplar\u0131na yollanmas\u0131d\u0131r. 12 Kas\u0131m 1942 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan Varl\u0131k Vergisi Kanunu\u2019nun 12 maddesine g\u00f6re, m\u00fckellefler \u201cumumi hizmetlerde veya belediye hizmetlerinde\u201d \u00e7al\u0131\u015ft\u0131r\u0131lacaklard\u0131r.<\/p>\n

\u00dclkemizde II. D\u00fcnya Sava\u015f\u0131 s\u0131ras\u0131nda uygulanan Varl\u0131k Vergisi\u2019nin \u00e7al\u0131\u015fma kamplar\u0131n\u0131, Nazilerin Yahudileri, kom\u00fcnistleri, e\u015fcinselleri, \u00e7ingeneleri ve baz\u0131 sava\u015f esirlerini imha etmek amac\u0131yla kurulan \u201cToplama Kamplar\u0131\u201d ile bir tutmak yanl\u0131\u015f olur. A\u015fkale, Erzurum veya Sivrihisar Kamplar\u0131, kesinlikle Auschwitz veya Birkenau gibi birer \u00f6l\u00fcm fabrikas\u0131 de\u011fildir. Varl\u0131k Vergisi m\u00fckellefi olan gayrim\u00fcslimler, A\u015fkale\u2019de Trabzon – \u0130ran transit karayolundaki karlar\u0131 temizlemi\u015fler, Erzurum\u2019da karayolunun kardan kapanmas\u0131n\u0131 engellemi\u015fler veya \u015fehrin sokaklar\u0131n\u0131 s\u00fcp\u00fcrm\u00fc\u015flerdir. Sivrihisar\u2019da ise yol in\u015faat\u0131nda \u00e7al\u0131\u015farak ta\u015f k\u0131rm\u0131\u015flard\u0131r.<\/p>\n

Tuhafiyeci Leon Bahar\u2019\u0131n A\u015fkale\u2019den e\u015fi Jenny\u2019ye yazd\u0131\u011f\u0131 19 Mart 1943 tarihli mektupta belirtti\u011fi gibi, kamplarda \u201casker hayat\u0131\u201d ya\u015fanmaktad\u0131r. Ama elli ya\u015f\u0131n\u0131 a\u015fm\u0131\u015f, kronik hastal\u0131klar\u0131 (kalp yetmezli\u011fi, tansiyon, \u015feker vb.) olan ve \u00f6mr\u00fcnde hi\u00e7 \u0130stanbul d\u0131\u015f\u0131na \u00e7\u0131kmam\u0131\u015f baz\u0131 m\u00fckellefler i\u00e7in deniz seviyesinden 1721 metre y\u00fckseklikte ve s\u0131f\u0131r\u0131n alt\u0131nda 20 derece so\u011fukta \u201casker hayat\u0131\u201d ya\u015famak da pek kolay de\u011fildir. Varl\u0131k Vergisi s\u0131ras\u0131nda \u00e7al\u0131\u015fma kamplar\u0131na toplam olarak 1400 gayrim\u00fcslim vatanda\u015f\u0131m\u0131z yollanm\u0131\u015f ve bunlardan 21 tanesi \u201cbor\u00e7lu olarak\u201d hayat\u0131n\u0131 kaybetmi\u015ftir.<\/p>\n

27 Ocak 1943 tarihinde, Haydarpa\u015fa\u2019dan A\u015fkale\u2019ye do\u011fru 32 ki\u015filik 1. Kafile trenle yola \u00e7\u0131kar. \u0130lk d\u00f6rt kafiledeki toplam 319 ki\u015finin \u00e7al\u0131\u015fma yeri Erzurum\u2019un A\u015fkale il\u00e7esi olarak belirlenmi\u015ftir. 22 Mart 1943 tarihinde yola \u00e7\u0131kan 5. Kafiledeki 60 ki\u015fi A\u015fkale tren istasyonuna ula\u015ft\u0131\u011f\u0131nda, art\u0131k Varl\u0131k Vergisi m\u00fckelleflerinin kalacaklar\u0131 bo\u015f yer yoktur. A\u015fkale kasabas\u0131nda ve P\u0131rnakapan k\u00f6y\u00fcndeki b\u00fct\u00fcn bo\u015f odalar, kahveh\u00e2neler ve hatta ah\u0131rlar m\u00fckellefler taraf\u0131ndan doldurulmu\u015ftur. Yer darl\u0131\u011f\u0131 nedeniyle, 5. Kafile Erzurum\u2019a sevkedilir. 5. Kafileyi olu\u015fturan 60 ki\u015fi, k\u0131zak ve kamyon kiralayarak trenle sadece iki bu\u00e7uk saatte al\u0131nan yolu, iki g\u00fcnde kat ederler. \u0130stanbul\u2019dan 22 Mart 1943 tarihinden sonra yola \u00e7\u0131kan b\u00fct\u00fcn kafileler do\u011frudan Erzurum\u2019a g\u00f6nderilmi\u015ftir.<\/p>\n

A\u011fustos ay\u0131n\u0131n ilk haftas\u0131na kadar A\u015fkale ve Erzurum\u2019da kalan m\u00fckellefler, 6 A\u011fustos 1943 g\u00fcn\u00fc Erzurum\u2019dan y\u00fck vagonlar\u0131na bindirilerek d\u00f6rt g\u00fcnl\u00fck bir yolculuktan sonra Eski\u015fehir\u2019in Sivrihisar kazas\u0131, Bi\u00e7er istasyonuna ula\u015f\u0131rlar. \u0130zmir\u2019den yola \u00e7\u0131kan Varl\u0131k Vergisi m\u00fckellefleri ise do\u011frudan Sivrihisar\u2019a g\u00f6nderilmi\u015flerdir. Sivrihisar\u2019da son derece zor \u015fartlarda kalan m\u00fckellefler G\u00f6kbel denilen mezrada, a\u00e7\u0131k arazide delik \u00e7ad\u0131rlarda yatm\u0131\u015flar ve Aral\u0131k ay\u0131n\u0131n ilk haftas\u0131na kadar yol in\u015faat\u0131nda \u00e7al\u0131\u015fm\u0131\u015flard\u0131r.<\/p>\n

1883 y\u0131l\u0131nda Ni\u011fde\u2019de do\u011fan Yorgo Hac\u0131dimitriadis, 1895 y\u0131l\u0131nda okumak ve \u00e7al\u0131\u015fmak amac\u0131yla \u0130stanbul\u2019a gelmi\u015ftir. O devirde bir\u00e7ok Karamanl\u0131 Rum\u2019un yapt\u0131\u011f\u0131 gibi Yorgo Efendi de ticareti se\u00e7er. 1942 y\u0131l\u0131nda un ticareti ile u\u011fra\u015fan Yorgo Hac\u0131dimitriadis\u2019e i\u015finden ve sahip oldu\u011fu gayrimenkullenden dolay\u0131, kendi ifadesine g\u00f6re, toplam 138,000 liral\u0131k vergi tahakkuk ettirilmi\u015ftir. Fakat gazete haberine g\u00f6re, \u00f6demesi gereken vergi 60,000 lirad\u0131r. Vergi borcunun sadece 5,590 liras\u0131n\u0131 \u00f6deyebilen Yorgo Hac\u0131dimitriadis Erzurum\u2019a yollan\u0131r. Galata ve Emin\u00f6n\u00fc\u2019ndeki iki d\u00fckkan\u0131na ve Kad\u0131k\u00f6y\u2019de e\u015fi Elpida Han\u0131m\u2019\u0131n m\u00fclkiyetinde olan evine haciz konmu\u015f ve kendisi Erzurum\u2019da iken ailenin t\u00fcm gayrimenkulleri i\u00e7indeki e\u015fyalarla birlikte hara\u00e7 mezat sat\u0131lm\u0131\u015ft\u0131r. B\u00fct\u00fcn bu sat\u0131\u015flardan sonra Yorgo Hac\u0131dimitriadis\u2019in vergi borcunun ne kadar\u0131n\u0131n \u00f6demi\u015f oldu\u011funu bilmiyoruz.<\/p>\n

Hac\u0131dimitriadis\u2019in g\u00fcnl\u00fc\u011f\u00fc dikkatli okundu\u011fu zaman, evinden 1900 kilometre uzakta, son derece k\u00f6t\u00fc \u015fartlarda ya\u015famak zorunda kalan bir insan\u0131n en bunal\u0131ml\u0131 g\u00fcnlerde bile hayata sar\u0131ld\u0131\u011f\u0131n\u0131 ve yazd\u0131\u011f\u0131 mektuplarla \u0130stanbul\u2019daki e\u015fine ve k\u0131zlar\u0131na moral vermeye \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz. 1943 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131 ba\u015f\u0131nda di\u011fer m\u00fckelleflerle birlikte \u0130stanbul\u2019a d\u00f6nen Yorgo Hac\u0131dimitriadis tekrar eski mesle\u011fine d\u00f6nm\u00fc\u015f ve 1966 y\u0131l\u0131na kadar ticaretle u\u011fra\u015fm\u0131\u015ft\u0131r. 1968 y\u0131l\u0131nda vefat eden Yorgo Hac\u0131dimitriadis, \u0130stanbul\u2019da Bal\u0131kl\u0131 Rum Mezarl\u0131\u011f\u0131nda g\u00f6m\u00fcl\u00fcd\u00fcr.<\/p>\n

Yorgo Hac\u0131dimitriadis taraf\u0131ndan kaleme al\u0131nan A\u015fkale – Erzurum g\u00fcnl\u00fc\u011f\u00fc bizim i\u00e7in son derece de\u011ferlidir. O zaman i\u00e7in ileri say\u0131labilecek bir ya\u015fta, 60 ya\u015f\u0131nda iken \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilen Yorgo Hac\u0131dimitriadis\u2019in g\u00fcnl\u00fc\u011f\u00fcn\u00fc okuyana kadar Varl\u0131k Vergisi m\u00fckelleflerinin \u00e7al\u0131\u015fma \u015fartlar\u0131, maruz kald\u0131klar\u0131 bask\u0131 ve k\u00f6t\u00fc muamele hakk\u0131nda pek bilgimiz yoktu. Yorgo Hac\u0131dimitriadis\u2019in kareli ka\u011f\u0131tlara temiz bir el yaz\u0131s\u0131 ile yazd\u0131\u011f\u0131 g\u00fcnl\u00fck 50 sayfad\u0131r ve torunu Niki Stavridi\u2019de bulunmaktad\u0131r.<\/p>\n

Niki Stavridi ile 2005 y\u0131l\u0131nda Atina\u2019da verdi\u011fim bir konferans s\u0131ras\u0131nda tan\u0131\u015fm\u0131\u015ft\u0131m. Niki Han\u0131m, anne taraf\u0131ndan dedesi olan Yorgo Hac\u0131dimitriadis\u2019in g\u00fcnl\u00fc\u011f\u00fcnde yazanlar\u0131 bilgisayara girdikten sonra bana yollad\u0131. Metni ilk okudu\u011fumda sars\u0131ld\u0131\u011f\u0131m\u0131 hat\u0131rl\u0131yorum. G\u00fcnl\u00fc\u011f\u00fcn muhakkak yay\u0131mlanmas\u0131 gerekti\u011fine karar verdim. Bu konuda Niki Stavridi\u2019den izin ald\u0131m.<\/p>\n

G\u00fcnl\u00fc\u011f\u00fc yay\u0131na haz\u0131rlarken, Yorgo Efendi\u2019nin \u00fcslubu ile fazla oynamad\u0131m. K\u00f6ken olarak Karamanl\u0131 Rum olan Hac\u0131dimitriadis\u2019in okuyucuyu zorlayaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcm baz\u0131 kelimelerini ve deyi\u015flerini d\u00fczelttim. \u00d6rne\u011fin, gece s\u00f6zc\u00fc\u011f\u00fcn\u00fc \u201ckece\u201d olarak, kirpi\u011fi de \u201ckibrik\u201d olarak yaz\u0131yordu. Bu t\u00fcr s\u00f6zc\u00fcklerin do\u011frusunu yazd\u0131m, fakat onun ho\u015f T\u00fcrk\u00e7esinin tad\u0131n\u0131 bozmak istemedim. \u00d6zellikle, sentaks\u2019a hi\u00e7 dokunmad\u0131m. Sadece okumay\u0131 kolayla\u015ft\u0131rmak amac\u0131yla, noktalama i\u015faretlerini ilave ettim. Metinde anla\u015f\u0131lmayaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcm baz\u0131 s\u00f6zc\u00fck ve deyi\u015flerin oldu\u011fu c\u00fcmlelerde ise, k\u00f6\u015feli parantezler kullanarak metne m\u00fcdahale ettim. Umar\u0131m, gen\u00e7 okurlar Hac\u0131dimitriadis\u2019in g\u00fcnl\u00fc\u011f\u00fcn\u00fc okurken zorlanmazlar.<\/p>\n

Yorgo Hac\u0131dimitriadis, g\u00fcnl\u00fc\u011f\u00fcne \u201ch\u00e2t\u0131ra\u201d ba\u015fl\u0131\u011f\u0131n\u0131 koymay\u0131 uygun g\u00f6rm\u00fc\u015f. Onun koymu\u015f oldu\u011fu ba\u015fl\u0131\u011f\u0131 aynen muhafaza ettik. Cumhuriyet tarihinin utan\u00e7 sayfalar\u0131ndan biri olan Varl\u0131k Vergisi\u2019nin A\u015fkale – Erzurum cephesini son derece samimi olarak bize anlatan merhum Yorgo Hac\u0131dimitriadis\u2019in h\u00e2t\u0131ras\u0131 \u00f6n\u00fcnde sayg\u0131yla e\u011filiyorum.<\/p>\n

* * *<\/p>\n

Varl\u0131k Vergisi \u00fczerinde, yakla\u015f\u0131k yirmi y\u0131l \u00f6nce 1991 y\u0131l\u0131 yaz aylar\u0131nda \u00e7al\u0131\u015fmaya ba\u015flad\u0131m. Konuyla ilgili ilk yaz\u0131m\u0131 ise, 1996 y\u0131l\u0131nda Toplum ve Bilim dergisinde yay\u0131mlad\u0131m. Daha sonra, Varl\u0131k Vergisi ve \u2018T\u00fcrkle\u015ftirme\u2019 Politikalar\u0131 isimli kitab\u0131m 2000 y\u0131l\u0131nda piyasaya \u00e7\u0131kt\u0131 ve bug\u00fcne kadar on bask\u0131 yapt\u0131.<\/p>\n

Bir akademisyenin ismi bir konu ile birlikte an\u0131lmaya ba\u015flad\u0131\u011f\u0131 zaman, o konudan \u00e7ok fazla uzakla\u015fmas\u0131 m\u00fcmk\u00fcn olmaz. Hem konu onu b\u0131rakmaz, hem de ba\u015fkalar\u0131 ona bilgi ve belge sunmaya devam ederler. Benim i\u00e7in de b\u00f6yle oldu. Yak\u0131n zamana kadar ba\u015fka konular \u00fczerinde \u00e7al\u0131\u015f\u0131yor olmama ra\u011fmen, bir yandan Varl\u0131k Vergisi ile ilgili yeni yay\u0131nlar\u0131 takip ediyordum, di\u011fer yandan da bu konu ile ilgili olarak anlatacak hikayesi ve elinde belgesi olanlar bir \u015fekilde ula\u015farak ellerindeki malzemeyi bana teslim ediyorlard\u0131. Biraz da onlar\u0131n bana g\u00f6sterdikleri g\u00fcvene sayg\u0131m nedeniyle, Varl\u0131k Vergisi konusundan kopmam m\u00fcmk\u00fcn olmad\u0131.<\/p>\n

\u0130lk makalemi yazd\u0131\u011f\u0131m 1996 y\u0131l\u0131ndan sonra, ba\u015fka yazarlar da Varl\u0131k Vergisi ile ilgili bir\u00e7ok makale ve kitaplar yay\u0131mlad\u0131lar. A\u00e7\u0131k\u00e7a ifade etmeliyim ki b\u00fct\u00fcn bu yay\u0131nlar benim 1996\u2019da yay\u0131mlanan \u201cVarl\u0131k Vergisi ve \u0130stanbul\u201d isimli makalede yapt\u0131\u011f\u0131m tespitlerin do\u011frultusunu de\u011fi\u015ftirmedi, tersine okudu\u011fum her yeni ciddi yay\u0131n g\u00f6r\u00fc\u015flerimi peki\u015ftirdi ve zenginle\u015ftirdi. Son y\u0131llarda Varl\u0131k Vergisi hakk\u0131nda kitap yay\u0131mlayan, makale yazan ve belge yay\u0131nlayarak bilgi da\u011farc\u0131\u011f\u0131m\u0131za katk\u0131 yapan b\u00fct\u00fcn dostlara burada te\u015fekk\u00fcr\u00fc bir bor\u00e7 biliyorum.<\/p>\n

B\u00fct\u00fcn bunlara ra\u011fmen, akademik hayatta \u201cilerleme\u201d dedi\u011fimiz s\u00fcrecin vazge\u00e7ilmez bir par\u00e7as\u0131 da ele\u015ftiridir. D\u00fczg\u00fcn, aya\u011f\u0131 yere basan, yeni belge ve yakla\u015f\u0131mlarla ufkumuzu a\u00e7an ele\u015ftiriler, her zaman bir konuyu daha derinli\u011fine kavramam\u0131z\u0131 sa\u011flar. Maalesef, son onbe\u015f y\u0131l i\u00e7inde Varl\u0131k Vergisi ile ilgili olarak bu tip ele\u015ftiriler pek azd\u0131. Daha \u00e7ok, \u201cneden eski defterleri kar\u0131\u015ft\u0131r\u0131yorsunuz ?\u201d t\u00fcr\u00fcnden sorulara muhatap olduk. T\u00fcrkiye\u2019nin akademik ve entelekt\u00fcel ortam\u0131nda Varl\u0131k Vergisinin bir ara\u015ft\u0131rma nesnesi h\u00e2line gelmesinden rahats\u0131z olanlar vard\u0131. Varl\u0131k Vergisine ele\u015ftirel yakla\u015fanlara veya \u201ctarihimizle y\u00fczle\u015felim\u201d diyenlere kar\u015f\u0131 \u00e7\u0131kanlar ve bu gibi \u201cnet\u00e2meli\u201d konularda yay\u0131n yap\u0131lmas\u0131ndan rahats\u0131zl\u0131k duyanlar oldu.<\/p>\n

1996\u2019dan bu yana, Varl\u0131k Vergisi ile ilgili olarak benim yazd\u0131klar\u0131ma ele\u015ftirel yakla\u015fanlar\u0131n ortak bir \u00f6zelli\u011fi vard\u0131r: Ele\u015ftirenlerin \u00e7o\u011fu bug\u00fcnlerde \u201culusalc\u0131\u201d olarak tan\u0131nan ve esas olarak Ayd\u0131nl\u0131k grubunda \u00e7\u00f6reklenmi\u015f milliyet\u00e7iler aras\u0131ndan \u00e7\u0131kmaktad\u0131r. Takdir edersiniz ki, bu k\u0131sa sunu\u015f yaz\u0131s\u0131nda onlarla hesapla\u015fmak niyetinde de\u011filim. Fakat benimsedikleri ele\u015ftiri tarz\u0131 ve tercih ettikleri kavramsal \u00e7er\u00e7eve itibar\u0131yla onlar\u0131 \u201cKemalist Devrim Muhaf\u0131zlar\u0131\u201d olarak g\u00f6rd\u00fc\u011f\u00fcm\u00fc itiraf etmeliyim.<\/p>\n

* * *<\/p>\n

Bu kitaptaki ikinci yaz\u0131, benim kaleme ald\u0131\u011f\u0131m \u201cVarl\u0131k Vergisi, yeniden\u201d ba\u015fl\u0131kl\u0131 metindir. Bu yaz\u0131, benim a\u00e7\u0131mdan, onbe\u015f y\u0131l sonra Varl\u0131k Vergisine bir yeniden d\u00f6n\u00fc\u015f \u00e7abas\u0131d\u0131r. 1996\u2019dan sonra yay\u0131mlanm\u0131\u015f \u00e7al\u0131\u015fmalar\u0131 b\u00fct\u00fcnsel bir bak\u0131\u015f i\u00e7inde de\u011ferlendirmeye ve Yorgo Hac\u0131dimitridis\u2019in anlatt\u0131\u011f\u0131 ac\u0131 hikayeyi belli bir \u00e7er\u00e7eve i\u00e7ine oturtmaya \u00e7al\u0131\u015fan bir denemedir. Tabii ki yaz\u0131m esnas\u0131nda, \u00f6nceki \u00e7al\u0131\u015fmalar\u0131mdan epey belge, m\u00fclakat \u00e7\u00f6z\u00fcmleri, yorum ve somut bilgiler bu yaz\u0131da yerlerini ald\u0131lar. Zaten ba\u015fka t\u00fcrl\u00fc olmas\u0131 da beklenemezdi.<\/p>\n

E\u011fer \u0130stanbul Defterdar\u0131 merhum Faik \u00d6kte, 1951 y\u0131l\u0131nda \u201c\u00fclkemize demokrasi geldi zannederek\u201d Varl\u0131k Vergisi Facias\u0131 ba\u015fl\u0131kl\u0131 kitab\u0131n\u0131 yay\u0131mlamasayd\u0131, bug\u00fcn Varl\u0131k Vergisi hakk\u0131ndaki bilgilerimiz \u00e7ok eksik kal\u0131rd\u0131. \u0130ngiliz ve Amerikan Ar\u015fivlerinden \u00e7\u0131kan belgelerle, belki uygulama hakk\u0131nda bir fikir sahibi olabilirdik. Ama Faik Bey\u2019in yazd\u0131klar\u0131 sayesinde Milli \u015eef Rejiminin ruhuna ve mant\u0131\u011f\u0131na n\u00fcfuz etmemiz m\u00fcmk\u00fcn oldu. Fakat Faik Bey\u2019e de b\u00f6yle bir kitab\u0131 yazm\u0131\u015f olman\u0131n bedelini a\u011f\u0131r \u00f6dettiler. Kitap yay\u0131mland\u0131ktan sonra bas\u0131nda \u00e7\u0131kan ele\u015ftirilere \u201cVur fakat dinle\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda cevap veren Faik \u00d6kte \u015funlar\u0131 s\u00f6yl\u00fcyordu:<\/p>\n

\u201cBu kitab\u0131 ne\u015fretmekle [yay\u0131mlamakla] \u00fczerime korkun\u00e7 bulutlar\u0131 \u00e7ekece\u011fimi pek\u00e2l\u00e2 biliyordum. Fakat bir g\u00fcn, ince bir kabuk alt\u0131nda m\u00fczminle\u015fen [derinle\u015fen] bu yaray\u0131 mutlaka a\u00e7mak laz\u0131md\u0131. A\u00e7\u0131lmasa iyi [tedavi] olmayacakt\u0131. Ona gereken merhemi s\u00fcrmek, onu tedavi etmek, zedelenen milli birli\u011fi tekrar yaratmaya \u00e7al\u0131\u015fmak k\u00fclfeti [i\u015fi], ilk g\u00fcnlerde i\u015fin asl\u0131n\u0131 b\u0131rak\u0131p hikayesiyle, hikayesini yazanla u\u011fra\u015fan muharrirlerimize [yazarlar\u0131m\u0131za] d\u00fc\u015fmektedir. Ben erge\u00e7 d\u00e2v\u00e2n\u0131n bu zaviyeden [a\u00e7\u0131dan] ele al\u0131naca\u011f\u0131na inan\u0131yorum.\u201d<\/p>\n

Faik Bey, Varl\u0131k Vergisinin \u201cmilli birli\u011fi\u201d zedeledi\u011finin ve gayrim\u00fcslim vatanda\u015flar\u0131m\u0131z\u0131n cumhuriyet rejimine olan g\u00fcvenlerini yok etti\u011finin fark\u0131ndayd\u0131. \u0130nanm\u0131\u015f bir demokrat olan eski defterdar, ge\u00e7mi\u015fte ya\u015fanan ac\u0131lar\u0131n ancak tart\u0131\u015f\u0131larak a\u015f\u0131laca\u011f\u0131n\u0131n fark\u0131ndayd\u0131.<\/p>\n

Cumhuriyet tarihinin bu g\u00f6z\u00fcpek ve namuslu b\u00fcrokrat\u0131, kitab\u0131n\u0131 okudu\u011fum g\u00fcnden beri benim hep ilgimi \u00e7ekmi\u015fti. Ge\u00e7ti\u011fimiz aylarda Faik \u00d6kte hakk\u0131nda biraz ara\u015ft\u0131rma yapt\u0131m, ailesi ile g\u00f6r\u00fc\u015ft\u00fcm. B\u00f6ylece, \u201cDefterdar Faik \u00d6kte\u2019nin \u00c7ilesi\u201d isimli biyografik denemeyi kaleme ald\u0131m.<\/p>\n

Varl\u0131k Vergisi ile ilgili tart\u0131\u015fmalarda her zaman kar\u015f\u0131m\u0131za \u00e7\u0131kan g\u00f6r\u00fc\u015flerden biri de gayrim\u00fcslimlerin \u0130stanbul\u2019un ticaret sekt\u00f6r\u00fcnde egemen olduklar\u0131 iddias\u0131d\u0131r. 1935 ve 1945 Genel N\u00fcfus Say\u0131mlar\u0131ndaki anadil ve meslek ile ilgili da\u011f\u0131l\u0131mlar\u0131 kullanarak, \u0130stanbul\u2019daki gayrim\u00fcslim n\u00fcfusun konumu \u00fczerine bir yorum yapmak l\u00fczumunu hissettim. Konuyla ilgilenenler i\u00e7in ilgin\u00e7 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyorum.<\/p>\n

Varl\u0131k Vergisi s\u0131ras\u0131nda \u0130stanbul bas\u0131n\u0131n meseleye yakla\u015f\u0131m\u0131 bir utan\u00e7 vesikas\u0131d\u0131r. Fakat gazeteci Feridun Kandemir\u2019in yazd\u0131klar\u0131 \u00fczerinde durmam\u0131z gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyorum. Tasvir-i Efk\u00e2r gazetesinden Feridun Kandemir, 27 Ocak 1943 tarihinde 1. Kafile ile A\u015fkale\u2019ye gitmi\u015ftir. Orada yapt\u0131\u011f\u0131 r\u00f6portajlarla, Ankara y\u00f6netiminin \u0130stanbul\u2019daki gazetecilerle birlikte kurgulad\u0131\u011f\u0131 bir psikolojik operasyonun par\u00e7as\u0131 olmu\u015ftur. 1943 y\u0131l\u0131n\u0131n A\u011fustos ay\u0131nda Ba\u015fbakan Saraco\u011flu ile Varl\u0131k Vergisi ve A\u015fkale kamplar\u0131 konusunu g\u00f6r\u00fc\u015fen Kandemir, 1960\u2019larda yay\u0131mlad\u0131\u011f\u0131 bir tan\u0131kl\u0131kla bir anlamda \u201cned\u00e2met getirmekte\u201d veya itiraflarda bulunmaktad\u0131r. Kandemir\u2019in tan\u0131kl\u0131kl\u0131\u011f\u0131n\u0131n okuyular a\u00e7\u0131s\u0131ndan ilgin\u00e7 olaca\u011f\u0131n\u0131 san\u0131yorum. Bu nedenle Kandemir\u2019in yazd\u0131klar\u0131 bu derlemeye dahil edilmi\u015ftir.<\/p>\n

Varl\u0131k Vergisinin en ac\u0131mas\u0131z y\u00f6n\u00fcn\u00fcn vergisini \u00f6deyemeyen m\u00fckelleflerin A\u015fkale, Erzurum ve Sivrihisar\u2019da olu\u015fturulan \u00e7al\u0131\u015fma kamplar\u0131na yollanmas\u0131 oldu\u011funu bu yaz\u0131n\u0131n ba\u015f\u0131nda ifade etmi\u015ftik. Y\u0131llar i\u00e7inde, benim \u00e7ok s\u0131k kar\u015f\u0131ma \u00e7\u0131kan bir soru da \u015fudur: \u201cPeki, sizde A\u015fkale\u2019ye gidenlerin listesi var m\u0131?\u201d Yak\u0131n zamana kadar, cevap olarak \u201cmaalesef yok\u201d diyordum. Fakat 1990\u2019lar\u0131n ba\u015f\u0131nda o y\u0131llar\u0131n gazetelerini k\u00fct\u00fcphanede okurken, \u0130stanbul bas\u0131n\u0131n\u0131n att\u0131\u011f\u0131 \u201cbug\u00fcn 69 suiniyet [k\u00f6t\u00fc niyet] sahibi daha A\u015fkale\u2019ye yolland\u0131\u201d t\u00fcr\u00fcnden pespaye man\u015fetlerin alt\u0131nda A\u015fkale\u2019ye yollanan m\u00fckelleflerin isimlerinin, mesleklerinin ve vergi bor\u00e7lar\u0131n\u0131n bulundu\u011fu listeler verildi\u011fini fark etmi\u015ftim. \u00c7o\u011fu haberlerde isimler yanl\u0131\u015f yaz\u0131l\u0131yor veya vergi miktarlar\u0131 tam verilmiyordu, fakat \u00fczerinde \u00e7al\u0131\u015fmaya de\u011ferdi.<\/p>\n

2008 y\u0131l\u0131nda ayn\u0131 gazetelere tekrar bakt\u0131m ve digital foto\u011fraf makinas\u0131 ile bu haberlerin resimlerini \u00e7ektim. Daha sonra evde bu haberlerden \u00e7\u0131kan isim, meslek ve vergi borcu bilgilerini bilgisayara girdim. Ayn\u0131 i\u015flemi birka\u00e7 gazeteyi kullanarak kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak yapt\u0131\u011f\u0131m zaman, ortaya 836 ki\u015filik bir liste \u00e7\u0131kt\u0131. Faik \u00d6kte\u2019nin verdi\u011fi bilgilerden \u00e7al\u0131\u015fma kamplar\u0131na 1400 gayrim\u00fcslim m\u00fckellefin yolland\u0131\u011f\u0131n\u0131 biliyoruz. M\u00fckelleflerin \u00f6nemli bir k\u0131sm\u0131n\u0131n listesi b\u00f6ylece ilk kez ortaya \u00e7\u0131km\u0131\u015f bulunuyor. Yak\u0131nlar\u0131 A\u015fkale, Erzurum ve Sivrihisar\u2019a yollanm\u0131\u015f insanlar i\u00e7in, bu listelerin kitab\u0131n sonunda verilmi\u015f olmas\u0131n\u0131n anlaml\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyorum.<\/p>\n

* * *<\/p>\n

Bu k\u0131sa sunu\u015f yaz\u0131s\u0131n\u0131 son g\u00fcnlerde Varl\u0131k Vergisi ile ilgili piyasaya \u00e7\u0131km\u0131\u015f olan yeni bir kitaptan bahsederek bitirmek istiyorum. Varl\u0131k Vergisi uygulamas\u0131nda yer alm\u0131\u015f ya\u015fl\u0131 bir maliyeci, bu konuda yeni bir kitap yazd\u0131. Bir anlamda, benim ve bana yak\u0131n d\u00fc\u015f\u00fcnenlerin g\u00f6r\u00fc\u015f, tespit ve yakla\u015f\u0131mlar\u0131na itiraz amac\u0131yla yaz\u0131lm\u0131\u015f bir kitapt\u0131 bu. Cahit Kayra ve onun arkas\u0131na saklananlar\u0131n kurmu\u015f oldu\u011fu savunma hatt\u0131n\u0131 biraz basitle\u015ftirerek \u00f6zetlersek, Cahit Bey\u2019in itirazlar\u0131n\u0131 \u015f\u00f6yle s\u0131ralayabiliriz: \u201cDevletin paras\u0131 yoktu, imkanlar\u0131m\u0131z s\u0131n\u0131rl\u0131yd\u0131 ve sava\u015f i\u00e7indeydik. Ne yapsayd\u0131k y\u00e2ni?\u201d Burada Cahit Kayra\u2019n\u0131n kitab\u0131n\u0131n ele\u015ftirisine giri\u015fmeyi gereksiz buluyorum. Elinizdeki derleme, asl\u0131nda bu t\u00fcrden \u201casmayal\u0131m da besleyelim mi?\u201d demagojilerine b\u00fct\u00fcn\u00fcyle kar\u015f\u0131 \u00e7\u0131kan bir analitik yakla\u015f\u0131m\u0131n \u00fcr\u00fcn\u00fcd\u00fcr. Kitab\u0131n kendisi, zaten bu t\u00fcr duygusal savunma reflekslerine gerekli cevab\u0131 vermektedir.<\/p>\n

Ge\u00e7ti\u011fimiz aylarda, Varl\u0131k Vergisi s\u0131ras\u0131nda \u0130stanbul Defterdar\u0131 olan merhum Faik \u00d6kte\u2019nin Varl\u0131k Vergisi Facias\u0131 ba\u015fl\u0131kl\u0131 an\u0131lar\u0131n\u0131 tekrar okudum. Kitapta, ilk okumalar\u0131mda fark\u0131na varamad\u0131\u011f\u0131m ince bir ayr\u0131nt\u0131y\u0131 ke\u015ffettim. Faik \u00d6kte, Varl\u0131k Vergisi\u2019ni uygulayan baz\u0131 maliyecilerin g\u00f6revlerinden istifa ettiklerini anlat\u0131yordu. Yine 1951 y\u0131l\u0131nda kendi kitab\u0131 piyasaya \u00e7\u0131kt\u0131\u011f\u0131nda, kitaptan rahats\u0131z olanlar Faik \u00d6kte\u2019ye \u201cBu vergiyi tatbik edenlerin ba\u015f\u0131nda sen de vard\u0131n, o zaman neden \u00e7ekilmedin?\u201d sorusunu sormu\u015flard\u0131. \u201cVur fakat dinle\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda uzun bir cevap kaleme alan Faik Bey, o yaz\u0131da 1943 y\u0131l\u0131nda istifa eden arkada\u015flar\u0131n\u0131 tekrar g\u00fcndeme getirerek s\u00f6yle bir \u00f6zele\u015ftiride bulunuyordu:<\/p>\n

\u201cKaziyenin [\u00f6nerinin] do\u011fru taraf\u0131, daha ba\u015fta bu i\u015ften \u00e7ekilmem [istifa etmem] l\u00e2z\u0131m geldi\u011fidir. Beni tenkit edenlerin [ele\u015ftirenlerin] bu hususta hakk\u0131 vard\u0131r. Amme hizmetinde [kamu hizmetinde] vazife alan gen\u00e7lere, tecr\u00fcbeli bir a\u011fabeyleri s\u0131fat\u0131yle tavsiye ederim: Kariyer, istikbal, \u00e7oluk \u00e7ocuk, yeniden kald\u0131r\u0131ma d\u00fc\u015fmek endi\u015fesiyle inanmad\u0131klar\u0131 bir d\u00e2v\u00e2ya s\u00fcr\u00fcklenmesinler; kitab\u0131mda kendilerini bu badireden \u00e7ekebilmek basiret ve imk\u00e2n\u0131n\u0131 bulan fanilere [insanlara] i\u015faret ettim. Benim o zaman bu i\u015ften \u00e7ekilmeyi\u015fimi bu arkada\u015flar kadar olgunla\u015fmam\u0131\u015f, kem\u00e2le ermemi\u015f oldu\u011fumla izah etmekteyim.\u201d<\/p>\n

Verginin tahsilat\u0131 s\u0131ras\u0131nda m\u00fckelleflere yap\u0131lan zul\u00fcm, verginin \u0131rk\u00e7\u0131 ve ayr\u0131mc\u0131 nitelikleri, o g\u00fcnlerde mesle\u011fine ve kendine sayg\u0131l\u0131 baz\u0131 maliyecileri g\u00f6revlerinden istifaya zorlam\u0131\u015ft\u0131. Faik \u00d6kte, kendi deyimi ile \u201colgunla\u015fm\u0131\u015f ve kem\u00e2le ermi\u015f\u201d iki m\u00fcfetti\u015fin hikayesini \u015f\u00f6yle anlatmaktad\u0131r:<\/p>\n

\u201c\u015eubelerde \u00e7al\u0131\u015fan m\u00fcfetti\u015fler aras\u0131nda da daimi de\u011fi\u015fiklikler olmu\u015ftur. Mesela, Fatih \u015eubesinde \u00e7al\u0131\u015fan \u0130hsan Arat m\u00fckelleflerin \u0131st\u0131raplar\u0131na, g\u00f6z ya\u015flar\u0131na birka\u00e7 aydan fazla dayanamad\u0131. Bu i\u015ften affedilmesini istedi… B\u00fct\u00fcn varl\u0131\u011f\u0131 sat\u0131lan m\u00fckelleflerin \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilmesine en evvel M\u00fcfetti\u015f Ekrem T\u00fcrkay itiraz etti. Dinlemediler. T\u00fcrkay ayr\u0131ld\u0131.\u201d<\/p>\n

1943 y\u0131l\u0131nda, Milli \u015eef \u0130n\u00f6n\u00fc Rejiminin en karanl\u0131k g\u00fcnlerinde, Varl\u0131k Vergisi m\u00fckelleflerine yap\u0131lan zulme \u015fahit olan ve onlar\u0131n ac\u0131s\u0131n\u0131 i\u00e7inde hisseden \u0130hsan Arat (1899-1986) ve Ekrem T\u00fcrkay (1910-1962), kendilerine sayg\u0131n\u0131n sonucu olarak hi\u00e7 \u00e7ekinmeden \u201cistifa m\u00fcessesesini\u201d kullanm\u0131\u015flard\u0131r.<\/p>\n

\u015eimdi 2011 y\u0131l\u0131nday\u0131z. Art\u0131k Varl\u0131k Vergisi\u2019nin nas\u0131l bir fel\u00e2ket oldu\u011fu hakk\u0131nda akademik \u00e7al\u0131\u015fmalar yap\u0131lm\u0131\u015f, romanlar yaz\u0131lm\u0131\u015f, hatta bir film \u00e7evrilmi\u015f ve bir\u00e7ok televizyon kanal\u0131nda tart\u0131\u015fma programlar\u0131 d\u00fczenlenmi\u015ftir. B\u00fct\u00fcn bunlara ra\u011fmen, h\u00e2l\u00e2 bu \u00fclkede birilerinin \u201cbilirki\u015fi\u201d rol\u00fcne soyunarak yakla\u015f\u0131k 69 y\u0131l sonra Varl\u0131k Vergisi rezaletini savunabilmeleri \u00e7ok hazindir. Benim gibi \u201ctarihle y\u00fczle\u015fmekten\u201d yana olan insanlar\u0131n \u00fczerine d\u00fc\u015fen g\u00f6rev, vicdan sahibi Maliye M\u00fcfetti\u015fleri olan merhum \u0130hsan Arat ve Ekrem T\u00fcrkay\u2019\u0131n h\u00e2t\u0131ralar\u0131 \u00f6n\u00fcnde sayg\u0131yla e\u011filmekten ibarettir. Bu kitab\u0131 onlara ithaf ediyorum. Mek\u00e2nlar\u0131 cennet olsun, n\u00fbr i\u00e7inde yats\u0131nlar.<\/p>\n

———<\/p>\n

1940 n\u00fcfus say\u0131m\u0131n\u0131n sonu\u00e7lar\u0131na g\u00f6re, Erzurum\u2019un kent n\u00fcfusu 47,613 ki\u015fi, A\u015fkale il\u00e7esinin merkez n\u00fcfusu 1,933 ki\u015fi ve P\u0131rnakapan k\u00f6y\u00fcn\u00fcn n\u00fcfusu ise sadece 554 ki\u015fidir. Bkz. Devlet \u0130statistik Enstit\u00fcs\u00fc, 20 \u0130lkte\u015frin [Ekim] 1940, Genel N\u00fcfus Say\u0131m\u0131. Ankara, 1941.<\/p>\n

Tasvir-i Efk\u00e2r, 23 Mart 1943<\/p>\n

Hac\u0131dimitriadis\u2019in Galata\u2019daki d\u00fckkan\u0131 504 lira muhammen bedel ile m\u00fczayedeye konulmu\u015f ve sat\u0131lm\u0131\u015ft\u0131r. Sat\u0131\u015f ilan\u0131 26 Temmuz 1943 tarihli Tasvir-i Efk\u00e2r gazetesinde yay\u0131nlanm\u0131\u015ft\u0131r. Emin\u00f6n\u00fc\u2019ndeki d\u00fckkan\u0131 da 360 lira bedelle m\u00fczayedeye konulmu\u015f ve mezat yolu ile sat\u0131lm\u0131\u015ft\u0131r. Sat\u0131\u015f ilan\u0131 24 Haziran 1943 tarihli Tasvir-i Efk\u00e2r gazetesinde yay\u0131nlanm\u0131\u015ft\u0131r. Kad\u0131k\u00f6y, Cafer A\u011fa Mahallesi, Hac\u0131 S\u00fckr\u00fc Sokak\u2019ta bulunan 18 – 20 numaral\u0131 ev ise, 4,440 lira muhammen bedel ile m\u00fczayedeye konulmu\u015f ve sat\u0131lm\u0131\u015ft\u0131r. Sat\u0131\u015f ilan\u0131 31 Temmuz 1943 tarihli Tasvir-i Efk\u00e2r gazetesinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n

Yorgo Hac\u0131dimitriadis\u2019in g\u00fcnl\u00fc\u011f\u00fc \u00f6nce torunu Niki Stavridi taraf\u0131ndan Yunanca\u2019ya \u00e7evrilmi\u015ftir. Kitap 2010 y\u0131l\u0131 Eyl\u00fcl ay\u0131nda Atina\u2019da ESTIA yay\u0131nevi taraf\u0131ndan yay\u0131mland\u0131. Bkz. Giorgos Hadzidimitriadis, \u0130merologio Exorias: Erzerum 1943 [S\u00fcrg\u00fcn G\u00fcnl\u00fc\u011f\u00fc: Erzurum 1943]. Atina: Estia Yay\u0131nlar\u0131, 2010.<\/p>\n

Bkz. Ayhan Aktar, \u201cVarl\u0131k Vergisi ve \u0130stanbul,\u201d Toplum ve Bilim. Say\u0131 71, K\u0131\u015f 1996. ss. 97-149<\/p>\n

A\u015fkale ile ilgili di\u011fer bir yay\u0131n da 27 Ocak\u2019da 1. Kafile ile A\u015fkale\u2019ye yollanan Konstantin K\u00fcrk\u00e7\u00fco\u011flu\u2019nun 1943 y\u0131l\u0131n\u0131n Ece ajandas\u0131na yazd\u0131\u011f\u0131 notlardan olu\u015fmaktad\u0131r. K\u00fcrk\u00e7\u00fco\u011flu\u2019nun g\u00fcnl\u00fc\u011f\u00fc, Hac\u0131dimitriadis\u2019e g\u00f6re \u00e7ok s\u0131n\u0131rl\u0131 say\u0131labilecek bilgiler vermektedir, \u00e7\u00fcnk\u00fc ajandan\u0131n yeri k\u0131s\u0131tl\u0131d\u0131r. Bkz. \u0130rini Sar\u0131o\u011flu (Yay. Haz.), Stin Exoria: Erzouroum – Askale 1943 [S\u00fcrg\u00fcnde: Erzurum-A\u015fkale 1943]. Atina, 2009.<\/p>\n

Faik \u00d6kte, \u201cVur fakat Dinle.\u201d Son Posta, 26 May\u0131s 1951<\/p>\n

Cahit Kayra, Sava\u015f, T\u00fcrkiye, Varl\u0131k Vergisi. \u0130stanbul: Tarih\u00e7i Kitabevi, 2011.<\/p>\n

Faik \u00d6kte, Son Posta, 26 May\u0131s 1951<\/p>\n

Faik \u00d6kte, Varl\u0131k Vergisi Facias\u0131, \u0130stanbul: Nebio\u011flu Yay\u0131nevi, 1951. s. 147<\/p>\n

(Yenid\u00fczen)<\/i><\/b><\/p>\n

http:\/\/www.abhaber.com\/index.php?option=com_content&view=article&id=52219:yorgo-hac%C4%B1dimitriadis%E2%80%99in-a%C5%9Fkale-erzurum-g%C3%BCnl%C3%BC%C4%9F%C3%BC,-1943&catid=217:makaleler&Itemid=835<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

Ayhan Aktar Varl\u0131k Vergisi\u2019nin belki de en ac\u0131mas\u0131z taraf\u0131, vergisini en fazla 30 g\u00fcnl\u00fck s\u00fcre i\u00e7inde \u00f6deyemeyen m\u00fckelleflerin ilk olarak A\u015fkale\u2019de, daha sonra da Erzurum ve Sivrihisar\u2019da olu\u015fturulan \u00e7al\u0131\u015fma kamplar\u0131na yollanmas\u0131d\u0131r. 12 Kas\u0131m 1942 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan Varl\u0131k Vergisi Kanunu\u2019nun 12 maddesine g\u00f6re, m\u00fckellefler \u201cumumi hizmetlerde veya belediye hizmetlerinde\u201d \u00e7al\u0131\u015ft\u0131r\u0131lacaklard\u0131r. \u00dclkemizde II. D\u00fcnya Sava\u015f\u0131 […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,70,20,53],"tags":[],"class_list":["post-25576","post","type-post","status-publish","format-standard","hentry","category-haberler","category-makaleler","category-tarih-sayfalari","category-turkiyede-azinliklar"],"yoast_head":"\nYorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/akunq.net\/tr\/?p=25576\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"Ayhan Aktar Varl\u0131k Vergisi\u2019nin belki de en ac\u0131mas\u0131z taraf\u0131, vergisini en fazla 30 g\u00fcnl\u00fck s\u00fcre i\u00e7inde \u00f6deyemeyen m\u00fckelleflerin ilk olarak A\u015fkale\u2019de, daha sonra da Erzurum ve Sivrihisar\u2019da olu\u015fturulan \u00e7al\u0131\u015fma kamplar\u0131na yollanmas\u0131d\u0131r. 12 Kas\u0131m 1942 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan Varl\u0131k Vergisi Kanunu\u2019nun 12 maddesine g\u00f6re, m\u00fckellefler \u201cumumi hizmetlerde veya belediye hizmetlerinde\u201d \u00e7al\u0131\u015ft\u0131r\u0131lacaklard\u0131r. \u00dclkemizde II. D\u00fcnya Sava\u015f\u0131 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/akunq.net\/tr\/?p=25576\" \/>\n<meta property=\"og:site_name\" content=\"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"article:published_time\" content=\"2013-09-17T07:54:10+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/akunq.net\/tr\/wp-content\/uploads\/2013\/09\/Ayhan-Aktar-300x225.jpg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"18 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"headline\":\"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943\",\"datePublished\":\"2013-09-17T07:54:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576\"},\"wordCount\":3643,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/2013\\\/09\\\/Ayhan-Aktar-300x225.jpg\",\"articleSection\":[\"Haberler\",\"Makaleler\",\"Tarih Sayfalar\u0131\",\"T\u00fcrkiye\u2019de Az\u0131nl\u0131klar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576\",\"name\":\"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/2013\\\/09\\\/Ayhan-Aktar-300x225.jpg\",\"datePublished\":\"2013-09-17T07:54:10+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#primaryimage\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2013\\\/09\\\/Ayhan-Aktar.jpg\",\"contentUrl\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2013\\\/09\\\/Ayhan-Aktar.jpg\",\"width\":604,\"height\":453},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=25576#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/akunq.net\\\/tr\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/\",\"name\":\"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\",\"name\":\"admin\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?author=7\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/akunq.net\/tr\/?p=25576","og_locale":"en_US","og_type":"article","og_title":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","og_description":"Ayhan Aktar Varl\u0131k Vergisi\u2019nin belki de en ac\u0131mas\u0131z taraf\u0131, vergisini en fazla 30 g\u00fcnl\u00fck s\u00fcre i\u00e7inde \u00f6deyemeyen m\u00fckelleflerin ilk olarak A\u015fkale\u2019de, daha sonra da Erzurum ve Sivrihisar\u2019da olu\u015fturulan \u00e7al\u0131\u015fma kamplar\u0131na yollanmas\u0131d\u0131r. 12 Kas\u0131m 1942 g\u00fcn\u00fc Resmi Gazete\u2019de yay\u0131mlanan Varl\u0131k Vergisi Kanunu\u2019nun 12 maddesine g\u00f6re, m\u00fckellefler \u201cumumi hizmetlerde veya belediye hizmetlerinde\u201d \u00e7al\u0131\u015ft\u0131r\u0131lacaklard\u0131r. \u00dclkemizde II. D\u00fcnya Sava\u015f\u0131 […]","og_url":"https:\/\/akunq.net\/tr\/?p=25576","og_site_name":"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","article_published_time":"2013-09-17T07:54:10+00:00","og_image":[{"url":"http:\/\/akunq.net\/tr\/wp-content\/uploads\/2013\/09\/Ayhan-Aktar-300x225.jpg","type":"","width":"","height":""}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"18 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/akunq.net\/tr\/?p=25576#article","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/?p=25576"},"author":{"name":"admin","@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"headline":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943","datePublished":"2013-09-17T07:54:10+00:00","mainEntityOfPage":{"@id":"https:\/\/akunq.net\/tr\/?p=25576"},"wordCount":3643,"commentCount":0,"image":{"@id":"https:\/\/akunq.net\/tr\/?p=25576#primaryimage"},"thumbnailUrl":"http:\/\/akunq.net\/tr\/wp-content\/uploads\/2013\/09\/Ayhan-Aktar-300x225.jpg","articleSection":["Haberler","Makaleler","Tarih Sayfalar\u0131","T\u00fcrkiye\u2019de Az\u0131nl\u0131klar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/akunq.net\/tr\/?p=25576#respond"]}]},{"@type":"WebPage","@id":"https:\/\/akunq.net\/tr\/?p=25576","url":"https:\/\/akunq.net\/tr\/?p=25576","name":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/akunq.net\/tr\/?p=25576#primaryimage"},"image":{"@id":"https:\/\/akunq.net\/tr\/?p=25576#primaryimage"},"thumbnailUrl":"http:\/\/akunq.net\/tr\/wp-content\/uploads\/2013\/09\/Ayhan-Aktar-300x225.jpg","datePublished":"2013-09-17T07:54:10+00:00","author":{"@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"breadcrumb":{"@id":"https:\/\/akunq.net\/tr\/?p=25576#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/akunq.net\/tr\/?p=25576"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/akunq.net\/tr\/?p=25576#primaryimage","url":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2013\/09\/Ayhan-Aktar.jpg","contentUrl":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2013\/09\/Ayhan-Aktar.jpg","width":604,"height":453},{"@type":"BreadcrumbList","@id":"https:\/\/akunq.net\/tr\/?p=25576#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/akunq.net\/tr"},{"@type":"ListItem","position":2,"name":"Yorgo Hac\u0131dimitriadis\u2019in A\u015fkale-Erzurum G\u00fcnl\u00fc\u011f\u00fc, 1943"}]},{"@type":"WebSite","@id":"https:\/\/akunq.net\/tr\/#website","url":"https:\/\/akunq.net\/tr\/","name":"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/akunq.net\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e","name":"admin","url":"https:\/\/akunq.net\/tr\/?author=7"}]}},"_links":{"self":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/25576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25576"}],"version-history":[{"count":1,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/25576\/revisions"}],"predecessor-version":[{"id":25578,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/25576\/revisions\/25578"}],"wp:attachment":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}