[8] This tax could be a source of considerable revenue, even in areas where wheat and barley farming were dominant.
[9] The adet-i ağnam could be subject to tax farming; magnates would pay a hefty downpayment to the treasury in return for the right to collect sheep-taxes from villages.
[10] The Ottoman government used various means to encourage sheep-rearing, because it was a source of substantial revenue; it could also make a profit for vakufs, and other concessions might be granted to sheep-farmers.
[12] Careful measures were taken to ensure appropriate taxation on butchers, too, who might buy sheep for slaughter in April (just before the tax was due) which would have reduced the sheep-farmers liability.
[15] Because the tax went direct to the treasury, instead of local timar-holders, it is mentioned less often in tahrirs.