It was very difficult to meet the cash need in the New Age economies. Alsı the Ottomans actively used the iltizam ( the tax-farming) system to meet the cash needs of the treasury. This article, investigates the appearance of the country-wide system in the first half of the 17th century, examines not the whole tax-farming system, but the partnership relations among tax farmers in Rumeli within this system. The article focuses on the identities of the tax farmers who have established partnerships, the contents of the tax-farms they have partnered with, their material values and whether the relations between them can be considered an example of entrepreneurship. So the significant parts of the tax-farmers in the partnership relationship were soldiers and other state officials that can be seen as a strong reflection of the period under review. The taxpayers who signed the partnerships and other affiliates such as clerks or guarantors who supported them preferred tax farming in order to be exempt from military obligations and to strengthen their financial power. The article was shaped by examining tax farming bonds compiled from archival sources obtained from the General Directorate of State Archives (Devlet Arşicleri Genel Mudurlugu). The traditional and contemporary literature are other resource groups that provide support for the study.