The characteristics of the treasury scheme give evidence that it developed by a gradual growth without systematic revision at any time. As new occasions for expenditure arose, they were put in charge of various bureaus; as new provinces or other sources of fresh income appeared, they were either assigned to existing bureaus or given to new ones created for the purpose. The bureaus of Istambol, Avlona, and Kaffa evidently date from the time of the Conqueror; most of the others must have been older. That the conquests of Selim and Suleiman were not administered from Constantinople is evident from a study of the bureaus, and from the separate listing of the revenues from Syria, Mesopotamia, and Egypt in contemporary estimates. Since the authorities give no source of revenue for the first bureau, which nevertheless seems to have had the greatest income of all, it is probable that the tribute from the later conquests was paid into that department, and by it apportioned to bureaus of expenditure, such as the fourth, the eleventh, and the twelfth. It is worthy of notice to what an extent the sources of revenue were ear-marked for expenditure. The second bureau received the tithes and taxes of the _sanjaks_, and paid them out for munitions of war, the maintenance of garrisons, and the expenses of the intendants of the outside service of the court. The third bureau received the revenue from certain domanial lands, and supported the garrisons of the Aegean Islands and soldiers who had been pensioned. The eighteenth bureau administered domanial lands for the support of the harem and high officials. The ninth bureau received and delivered to the army taxes paid in kind. The seventh, thirteenth, and twentieth bureaus took revenues from lands assigned by religious endowment for the support of the Moslem Institution and certain beneficiaries, and paid them out as stipulated by the givers.