A list of the twenty-five bureaus, or _kalems_, with a statement of the provinces of each, will give an excellent idea of the complicated financial arrangements of the Ottoman government.[570] Taken as a whole, they show in outline the economic substructure of the Ruling Institution, as well as that of the Moslem Institution, with exception of the sultan’s private treasury, out of which most of the inner service of the court was paid, and of the provisions for the officers and judges of local government:— 1. The _Buyuk Rusnameh Kalemi_, or greater book-keeping bureau, was the central office to which all the accounts were brought from the other bureaus. Once or twice a year it drew up a statement of the finances of the government. The income of this bureau seems to have been the greatest of all.[571] 2. The _Bash Muhasebeh Kalemi_, or head bureau of accounts, was the largest of all in numerical strength, and the second in income. It kept account of tithes and taxes from the _sanjaks_, of munitions of war of all kinds, of the pay of the garrisons of Rumelia and Anatolia, of the receipts and expenses of the intendants of buildings, the admiralty, the kitchen, forage,[572] the mint, the three powder factories at Constantinople, Salonika, and Gallipoli, and of the inspector of artillery. This bureau received copies of all contracts made in the public service, and it registered and countersigned the entire vast number of orders on the treasury. 3. The _Anatoli Muhasebesi Kalemi_, or bureau of accounts for Anatolia (though it was by no means confined to Anatolia in its scope), kept accounts for certain domanial lands, for the garrisons in the Aegean Islands, and for the pensions of veteran soldiers. 4. The _Suvari Mukabelesi Kalemi_, or bureau of control for the cavalry, kept account of the salaries of officials of the inner service, of the _Kapujis_, of the imperial stables, and of all the _Spahis_ of the Porte. 5. The _Sipahi Kalemi_, or bureau of the _Spahis_, issued orders for the pay of the _Spahis_ proper, which required to be countersigned by the head of the fourth bureau. 6. The _Silihdar Kalemi_, or bureau of _Silihdars_, was similar to the fifth bureau, except that it was concerned with the _Silihdars_. 7. The _Haremein Muhasebeh Kalemi_, or bureau of accounts of the Holy Cities of Mecca and Medina, kept the books of the religious endowments or _vakfs_ of the imperial mosques, of the salaries of all persons connected with these mosques, of all other religious endowments in Constantinople and elsewhere in Rumelia, and of all Rumelian property dedicated to the Holy Cities. All certificates of nomination to service in connection with mosques in Rumelia were prepared here, to be presented to the tenth bureau for the issuance of diplomas.