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SPECIFICATION OF TAXES, DUTIES, &C.
Beer -
{a) Wine-? anl Spirit*
EXCISE DUTIES.
{
10 per cent, ad valorem allowing deducti<-:i
of 2u per ccmt. from duty to cover waste.
12 ner cent, ad valorem.
{
AUTHORITV.
Ortoman Regula–
tion of 9th August,
li-*l.
La*.v No. I. uf JC>4.
Tobacco-leaf - - - / 4 c.p. per oke, payabi, ..n transrVr of leaf
{ irom grower to wholesale dealer.
Tobacco manufactured in Cyprus, except Cigars and Cigarettes - 2s. per oke.
Cigars (each i oke to consist of | ... ,
n
,
r
..
not less tha'n 100 Cigars) } * * " 1*-0 c.p. per 10-J Cigars.
Discoimt of 10 per cent, allowed off duty to manufacturer delivering Cigars for
consumption.
O::oman Regula–
tion of 23;h April,
1>:5.
Lzvr No. I. of 1SS4.
0::oman Regula-
:7._r of I'ot'a April,
liTZ.
Cigarettes manufactured in Cyprus, an uniform duty at the rate ot 2s. -licp. per oke
La,v
^°- *
of 1SS4
Xote.—The duty is not levied on Tobacco manufactured f<>r exportation and actually
exported, if exported witbiu 8 mouths 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 (6) - - . -
To sell intoxicating liquors by retail :—
80 per cent, of rental oa value of premises.
{ISs. per annum, to be paid half
yearly iu advance. . .
- - - li Turkish Liras.
La*-r Xo. VI. of 13SS.
Ottoman Regula–
tion of 19th June,
ISM.
Law No. I. of 1SS4.
Ottoman Begula–
tion of 25th April,
1S75.
Fur every hotel
cafe, restaurant,
or othsr place
used for the sale
of intoxicating
liquor by retail.
For persons sell–
ing by -retail in
in any tent or
booth or in the
open air. .
A u annual percentage on the rental or yearly value of tlie premises so
used after the rate of 25 per cent, for thefirst£ 2 5 nnd 12i- per cent, for
all further rental or yearly ralue; but so that the license /or an hotel
shall in no case exceed £ 5 per annum ; aud so that the license for any
other premises, so used, shall iu no case exceed the sum of £ 1 0 per
a n n n m ; and so that the lowest rate of duty chargeable shall be for
premises in auy of the towns of "Nicosia, Larnaca, Limassoi, Papho,
Kyrenia, Varoshia and Famagusta, £ 1 (one pound sterling), and for
premises in auv other place, 10s. (ten shillings). .
. . - . - — ' - "** - ... . - tX-'i. ..".: .J-..-.-.. -' "••. - - •.-••• - * -
i
T - -.**—.-
Law No. X. of 1SS9.
.*- - - • - • : .,
For each dav of sale -V
ls.
S T I L L S . — A duty of £ 2 per still every year, ncder " T h e Aniseed L a w , 1891."
Proclamation by
the High Commis–
sioner, of 2Sth Dec..
1S91, published in
Gazette No. 360, of
Sth Januarv. 1392.
FINES, FEES AND FORFEITURES OF COURTS.
.... FIXES. .
Fines are levied in the different Courts under the Ottoman and English Law as from
time to time altered or modified by Cyprus Statute Law. .
' V FORFEITURES.
. Forfeitures are similarlv inflicted.
(a) In the case of duty on Wine an additional 5 per cent, penalty is inflicted on instalments not paid when due, viz.:—on
Slst January, last day of February, aud 31st Jlarch. (Ordinance IV. of ISSI, Sect. 5.)
'•• (() These licenses are payable annually not later than 12th March. If tbe first license is taken prior to 13th September,
charge is made for the whole year ; if taken on or after that date the liceuse is ssuct
1
at half the annual rate, for the period up
to 12th of following February.
*,