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SPECIFICATION OF TAXES, DUTIES, &C.
ATTHORITT.
TITHES—continue*.
In respect of tithes on all produce, Carobs, Cotton, Silk, Linseed, "Wheat,
Barley. "Vetches and Oats excepted * (payable during the months of December,
January and February), if not paid before the 1st March, 5 per cent, on the
amount then due. If not paid before the 1st April, a further 5 per cent, on the
amount of tithe unpaid.
[NOTE.—The time ior the payment of fines is sometimes extended in particular cases "07 Order of the
E:gh Commissioner in Council.]
Order of High
Commissioner in
Council, No. 217 of
21-; June. 1S93,
published iu Gazette
N>\ 413 of 7th Julv.
jSUS.
VERGHI.
1. Emlak or Kimat.
4 per 1,000 on the value of lands, houses and immoveable property.
2. Irad.
4 per cent, on the rental of lands, houses and immoveable properties.
3 Temettu.
8 per cent, on trade profits and incomes (excluding salaries).
L a w of 14 Djemazi-
nl-Evvei. 1277, and
various Vizierial cir–
cular.* and Law No.
XI. of 1SS9.
EXEMPTIONS :—
Persons entitled to exemption from tithe on Olive trees, planted under the Law of
29 Zilbidje, 1278, m a y apply to the Verghi Department for exemption from verghi on
such trees, until the immunity from tithe thereon shall expire.
Artisans who do not keep shops and "who receive daily hire for their labourt (")'
labourers receiving daily hire t (a), and gardeners of Yaroshia who were exempt under
Turkish law (I), are exempted from payment of Verghi Temettu.
B y letter from the Ministry of Finance of 16 Shcwal, 1289, agriculturists, for the
purpose of assessing the Temettu tax, are divided into three classes. T h e first com–
prises those who, having sufficient land, do not engage in commerce but are always
occupied with agriculture even though they should take charcoal or other material to
town twice or thrice a year for sale, or transport goods with their carts in order to
provide for the necessities of their existence. These are exempt from Temettu. The
second comprises those who, not having sufficient land for then- subsistence, besides
their own, work other peoples' land for hire or in partnership or do business with
charcoal, firewood, &c. Temettu should be collected from these according to their
assessed profits derived from sources other than the cultivation of their lands. (This
category does not include those who hire other peoples' lands for the purpose of farming
and who pay tithe on the produce raised upon such land: these are exempt from
Temettu.) T h e third comprises those w h o may have sufficient land for their subsistence
yc-t, being well off and doing business in other ways, leave their agricultural business to
be carried on by their farm servants and employes. Temettu should be collected from
these in proportion to their profits other than those derived from the cultivation of
their lands.
Further the Government has ruled that a m a n who carries on a lucrative busiuess
in addition to agriculture should be assessed for and pay Temettu on the profits derived
from such business.
Gardeners are to be dealt with in the same manner as agriculturists.
Order of High Com–
missioner dated Sth
March, 1SS9, pub-
lished in Gczrttt No.
2iO of the same date.
(«) Order of Bich
Commissioner of 31st
December, 1SS0.
(/.•) Order of High
Commissioner of
22nd June, 1SS1.
* The titke on carobs. cotton and silk cocoons is taken en exportation, the tithe on -wound si'k at the silk winders
"7 By an Order dated the 30th March, 18S7, it has been laid down that this exception shell not apt.ly to xuascr.s who are
oullders and contractors as ire as masons.