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L
21
SPECIFICATION OF TAXES, DUTIES, &C.
EXCISE DUTIES.
Beer -
(a) Wines and Spirits
10 percent, ad valorem allowing deduction
of 20 per cent, from duty to cover was:?.
1:! ner cent, ad valorem.
A U T H O R I T T .
, Ottoman Regula-
J t:on of 9th August,
(16U1.
Law No. I. of 1SS4
F r o m 1st April, 1892, a further 1 per ceut. will be charged to defray tbe expense
of Field Watcnmen, under L a w N o . XIII. of 1891.
JS'ote.—Half the additional excise duty has beon suspended in the Nicosia, Papho and
jxyrenia Districts.
f 44 c.p. per oke, payable on transfer of haf
'[ from grower to wholesale dealer.
Tobacco-leat
Tobacco manufactured in Cyprus, except Cigars a:vJ Cigarettes
2s. per oke.
Notification No.
I57*j. in Gazette No.
3GS of l'Jth February
13U2.
Notification No.
2116, in Gazette No.
113 of 7th July, 1S93.
f O.toman Regula-
"l tion of ->:h April,
Law No. I. of 1SS4.
Ottoman F»epula-
, tion of 25th April,
Cigars (each i oke to consist of 1
,.
r
_
n
.
. i *\. „ m/i r>- -> r
* - Is. 0 c.p. per 100 Cigars.
not less than 100 Ligarsj J
i r
=
Discount of 10 per cent, allowed off duty to manufacturer d:lireri:ig Cigars for
consumption.
Cigarettes manufactured in Cyprus, an uniform duty at the rate of 2s. 44c.p. per oke. *-
av
-' ^°- 1 °*
1S?4
yotc.—The duty is not levied on Tobacco manufactured for exportation ami actually
exported, ii exported within 8 months of date of manufacture. Manufactured Tobacco
includes Cigars, Cigarettes and Snuff and means all Tobacco subjected to such a process
in a manufactory as will render it capable of consumption.
L I C E N S E S .
To sell Tobacco by retail •—
Tumbeki (b)
Other Tobacco . -
Hawkers (b) -
To sell intoxicating liquors by retail:—
80 per cent, of rental on value of premises.
f 18s. per annum, to be paid half
| yearly in advance.
lis Turkish Liras.
. La-x No. VI. of 1883.
Ottoman Regula–
tion of 19th June,
lB7i.
Law No. I. of 1SS4.
Ottoman Regula-
tion of 25th April,
1875.
For ercrr hotel.
cafe, restaurant,
or other place ^
used for the sale '
of intoxicating
liquor by retail.
A n annual percentage on the rental or yearly value of the premises so
used after the rate of 25 per cent, for thefirst£ 2 5 aud 124 per cent, for
all further rental or yearly value ; but so that the license for an hotel
shall in no case exceed £ o per a n n u m ; and so that the license for any
other premises, so used, shall in no case exceed the sum of £ 1 0 per
annum ; and so that the lowest rate of duty chargeable shall be for
premises in any of the towns of Nicosia, Larnaca, Limassol, Papho,
Eyrenia, Varoshia and Famagasta, £ 1 (one pound st?rling), and for
premises in any other place, 10s. (ten shillings).
Law No.N. of 1839.
For persons sell–
ing by retail in /
in any tent or >
booth or in the (
For each dav of sale C
- Is.
open air.
)
STILLS.—A duty of £2 per still every year, under "The Aniseed Law, 1891."
FINES, FEES AND FORFEITUEES OF COURTS.
FINES.
Fines are levied in the different Courts under the Ottoman and English L a w as from
time to time altered or modified by Cyprus Statute Law.
FORFEIT DEES.
Forfeitures are similarly inflicted.
Proclamation by
the High Commis–
sioner, of 2Vth Dec.,
1S91, published in
Gazette No. 360, of
j 8th January, 1892.
(o) In the case of duty on AVine an additional 5 p*r cent, penalty is inflicted en instalments not paid when due, vis.:—on
Rlst January, last day of February, and 31st March. (Ordinance IV. of 1 SSI. Sect. 5.)
(I) These licenses are payable annually not later than 12th litre J. If the first license is taken prior to 13th September,
charge is made for the whole year ; if taken on or afier that date the license is ssucd at half the annual rate, for the period up
to 12:h of following February.