Every village is compelled by law to levy a local tax, Köy Salmasï, and to raise a fund, the Village Chest, Köy Sandï§ï. Out of this, the headman draws a small allowance for entertaining visitors, and meets other expenses, such as keeping school equipment and other village property in order, and clothing and sometimes paying the village watchman. The village households are divided into four tax assessment classes. This assessment is mainly based on the amount of land held, but other circumstances - the number of animals owned, the number of grown working men, and the number of mouths to feed - are also taken into account. The poorest households are excluded altogether.
In Sakaltutan the assessments of the four classes were T.L. 15, T.L. 12, T.L.8 and T.L.5 per annum respectively, in Elbashï T.L.15, T.L.11, T.L.7 and T.L.4. This fund is the only officially imposed institution which arouses real interest, and, with the offices of headman and watchman, comprises the only area of genuine overlap between village institutions and State-imposed ones. It is the subject of continual argument and accusation, and very difficult to collect. In I953, many headmen were still not literate, so that even those who wished could hardly keep adequate records. Accusations of eating the village chest are therefore inevitable, universal, impossible to disprove, but undoubtedly wildly exaggerated, and probably often unfounded.
Villagers claimed that even if the council of elders did nothing else, at least it met to assess the contributions to the chest. Obviously, where the assessing authority, the headman, is a neighbour of no particular eminence or authority except for his temporary office, individuals who feel over-assessed are likely to argue, and any obvious anomaly will arouse jealousy and protest. But I have a strong impression that once established the assessment was changed little from year to year, and that changes were normally left to the headman. In general, the headman consults members of the elected council if they are friends of his, if they can actively assist him, or if they represent sections of the village capable of making trouble if not consulted.