An illuminated firman with the tughra of Sultan Mahmud I (r.1730-54), Turkey, Ottoman, dated 1153 AH/1740 AD

Ottoman Turkish manuscript on polished paper, 9 lines to the page written in divani script in black and gold, the upward-turned lines sprinkled with gold, the text surmounted by a large tughra in gold, accounting code text in black ink to the lower section 

In good overall condition, light creasing, a few small pin holes, minor tear to lower right edge, as viewed.
"In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective, qualified opinion. Prospective buyers should also refer to any Important Notices regarding this sale, which are printed in the Sale Catalogue.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING A LOT, ALL LOTS ARE OFFERED AND SOLD AS IS" IN ACCORDANCE WITH THE CONDITIONS OF BUSINESS PRINTED IN THE SALE CATALOGUE."

The present firman states that the janissary Agha Hasan is to take care of the building of a fountain in Istanbul. The amount to be spent on this particular project is 60,370 lira. The chart at the bottom is of interest, as it gives the accounting detail, but in a code only decipherable by the scribe.

The word 'firman', or ferman in Turkish, comes from the Persian farman, meaning 'command' or 'authority', and regarding the Ottoman Empire, it refers to an edict made by the sultan, frequently featuring his tughra in the heading. Though exceptionally issued by the sultan himself, firmans were often decreed by his highest officials, usually following a discussion of the matter in question at the diwan-i humayun or 'imperial council' (B. Lewis, Ch. Pellat and J. Schacht (eds.), The Encyclopaedia of Islam, vol.II, Leiden, 1983, pp.803-4). The subject of these documents vary widely, dealing with administrative, military, financial and diplomatic affairs, amongst others. A number of firmans also mandated general regulations that applied to the population as a whole and were later integrated into the Ottoman kanunnames, or codes of secular law (ibid., p.805).

Two further firmans from the period of Mahmud I were sold in these rooms, 22 April 2015, lot 86 and 25 April 2012, lot 454.