To examine the economic situation of a region's inhabitants during a specific period, we must possess certain information from that period, which varies according to the society's mode of production and the characteristics of the region. For an agricultural society, statistical information such as the extent of agricultural land, climate, and the type and quantity of crops grown is essential. For a society engaged in industry and trade, information on the type, quantity, and quality of industry, where and how raw materials come from, and the trade routes along which the region lies is essential. The undeniable importance of animal husbandry in economic life is also evident. Therefore, informative information on matters such as taxes levied on livestock, the type and number of livestock kept, is also needed. The Land Registers are the most comprehensive sources for recording statistical data on these matters. Other sources are important in this regard, as they support the information in the Registers.

"Kanunnames," drawn up at different times and for different regions, also reveal the unique characteristics of the tax system on the islands. Topics such as how and under what conditions taxes would be imposed, how they would be distributed to which categories, and what the market, bazaar, and commercial taxes would be were stipulated in detail. These legal codes, prepared separately for sanjaks, sub-districts, and even certain social classes, allow us to learn about the state's tax policy and the types of taxes it collected within its territories. Their implementation is informed by complaints and requests received by the central government, as well as the instructions sent from the central government in response. The legal codes compiled for sanjaks and sub-districts were generally found at the beginning of the relevant local tax registers. Two detailed tax registers, dated 955/1548 and 989/1581, belonging to the Sanjak of Lesbos, contain the Sanjak's legal codes, which have provided insights into the tax policy implemented in Lesbos during this period, economic life, taxes and their amounts, and many other matters. Both registers contain the same code of laws, with one or two differences.

As is well known, the foundation of the Ottoman economy was agriculture, consisting of cultivation, viticulture, and animal husbandry. A large portion of the Ottoman population worked in these fields. While the economic life of the Sanjak of Lesbos, the subject of our study, was based on agriculture and animal husbandry, the information in the codes indicates that commercial and industrial activities, albeit minor, were also undertaken.