(Turkish eshām ), plural of Arabic sahm (Turkish sehim), share. In Turkey the word was used to designate certain treasury issues, variously described as bonds, assignats, and annuities. The es̲h̲ām are called annuities by Hammer ( Leibrenten ) and also in the Ottoman budget of 1862-3, where they are mentioned as rentes viagčres . The description is not strictly accurate, as although the eshām reverted to the state on the death of the holder, they could be sold, the state claiming a duty ¶ of one year’s income on each such transfer. According to Muṣṭafā Nūrī Pasha, the eshām were introduced i…