Debbane Palace, also Qasr Debbane, Dar Ali Agha al-Hammud, and Dar Debbané, is an Arab-Ottoman-style grand mansion in Sidon, Lebanon. The palace was built as a private residence in 1721 by Ali Agha al-Hammud, a Sidonian notable descending from a long line of builders. The palace was built around a central courtyard without any street-level openings to ensure the privacy of its occupants. Only the reception area or selamlik remains of the palace's original wings; it features an indoor fountain, elaborate multicolored mosaics, muqarnas ornaments and sculpted Lebanese cedar ceilings. The palace changed hands and functions after the loss of the Hammuds' political influence and wealth. The western part of the mansion, including the selamlik was bought in 1859 by Asin Khlat Debbane, the wife of a rich sericulturist and silk trader. The Dar was thenceforth known as Qasr Debbane or Debbane Palace; it became the private residence of the Debbane family until the early years of the Lebanese Civil War in 1976. During the war the palace was damaged and ransacked. After the end of the war the palace was restored and turned into a private museum.
During the 15th-century reign of Sultan Mehmed II, the Ottomans introduced the Iltizam tax-farming system in which a mültezim was responsible for collecting revenue from a mukataa, a parcel of land owned by the Ottoman crown. The term of an Iltizam ranged from one to twelve years. In 1695, the Iltizam was superseded by the Malikâne system where tax-farming contracts were granted for life, and a tenant could give the tax-farm to an heir if the treasury agreed. Under both systems, revenue collection rights were awarded to the highest bidder who could keep profits after forwarding to the Sublime Porte (imperial government).
