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SPECIFICATION OF TAXES, DUTIES, &C.
AVTKORITT.
T I T E E S—continiied.
In respect of tithes on all produce, Carobs, Cotton, Silk, Linseed, Wheat,
Barley, Y etches and Oats excepted * (payable during the months of December,
January and February*, if not paid before the lst March, 5 per cent, on the
amount then due. If not paid before the lst April, a further 5 per cent, on the
amount of tithe unpaid.
£NOTE.—The time for the payment of fines is sometimes extended in particular cases by Order of the
High Commissioner in Council.]
Order of High
Commissioner "ia
Council. No. 217 of
21st June. 1393,
published in Gazette
No. 413 of 7th Julv,
1393.
*'
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.
L a w of 14 Djemazi-
ul-Ewel, 1277. and
various Vi-derial cir–
culars and L a w No.
XI. of 1SS9.
3 TemfUy, .'
8 per cent, on trade profits and incomes (excluding salaries). .-/„.. -.7 —
EXEMPTIONS :— "•
Persons entitled to exemption from tithe on Olive trees, planted nnder the Law of
29 Zilbidje, 1278, m a y apply to the Terghi 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 labour t (a),
labourers receiving daily hire t (a), and gardeners of Varoshia w h o were exempt under
Turkish law (6), are exempted from payment of Verghi Temettu.
. B y letter from the Ministry of Finance of 16 Shewal, 1289, agriculturists, for the
purpose of assessing the Temettn tax, are divided into three classes. Thefirstcom- .
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 their subsistence, besides
their own, work other peoples* land for hire'or in partnership or do business with
charcoal,firewood,-tec.-Temettn 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 w h o 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.) The third comprises those w h o may have sufficient land for their subsistence
yet, 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 business
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 8th
March, 1S39, pub–
lished in Gazette No.
280 of the same date.
(a) Order of High
Commissioner of 31st
December, ISSO.
(*) Order of High
Commissioner of
22nd June, 1881. *
* The tithe on carobs, cotton and silk cocoons is taken on exportation, the tithe on wound silk at the silk winders
* By an Order dated the 30th March, 1SS7, it has'been laid down that this exception shall not apply to masons w h o are
ouilders aud contractors as we as masons.