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Iu respect of tithes ou all produce, Carobs, Cotton, Silk, Linseed, Wheat,
Barley, Vetches and Oats excepted * (payable duriug the months of December,
January and February), if not paid before the lst March, 5 per cent, on the
•tun-mac thou due. If u<*>t paid before the 1st April, a further 5 per cent, on the
••.mount of tithe unpaid.
[NOTE. —The time tor the payment of fines is sometimes extended in particular cases by Order of the
Hii-h rommtssi-exer in Council.]
Order of High
Commissioner - in
CouncU. No. 217 of
21st June. 1893,
published in GazetU
No. 413 of 7th July,
I. Emlak or Kimat.
i per 1,000 on the value of lauds, houses and immoveable property.
*2. Irad.
4 per ceut. on the rental of lands, bouses and immoveable properties.
3 Temettu.
3 per cent, on trade profits and incomes (excluding salaries).
L a w of 14 Djemazi-
ul-Evvel, 1277, and
various "Tizierial cir–
culars and Law No.
XI. of 15S9.
Persons entitled to exemption from tithe on Olive trees, planted under the Law of
29 Zilhidj.-, 127*-;, may apply to the Verghi Departmenc for exemption from verghi on
trees, until the immunity from tithe thereon shall expire.
Artisans who do not keep shops aud who receive daily hire for their labour f (a),
labourers receiving daily hire t (<-), aud gardeners of Varoshia who were exempt under
Turkish law (b), are exempted from payment of Verghi Temettu.
By letter from tlie Ministry of Finance of 16 Shewal, 12S9, agriculturists, for tbe
purpose oi
as*-essiiii: che Temettu tax. are divided into three classes. The Srst com–
prises those who, having sufficient laud, do not engage iu commerce but a
e always
occupied with agriculture even though they should take charcoal or other material to
town twice or thrice a vear for sale, or transport goods with their carts in order to
provide fur the necessities of their erustence. These are exempt from Temettu. The
second comprises those who, not having sufficient land fcr their subsistence, besides
their own, work other peoples' land for hire or in partnership. or do business with
charcoal, firewood, «Lc. Temettu should be collected from these according to then*
assessed profits derived from sources other thau the cultivation of their lands. (Tbis
category does not include those who hire othei peoples* lands for the purpose of farming
and who pay tithe ou the produce raised upon such land: these are exempt from
Temettu.) T h e third comprises those who 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 hy 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 additiou to agriculture should be assessed for and pay Temettu on tbe profits derived
from such business.
Gardeners are to be dealt with in the same manuer as agriculturists.
Orderof High Com–
missioner dated Sth
Jlarch, l**-?9, pub–
lished in Gazttte No.
2S0 of the same date.
(a) Onier of High
Commissionerof 31st
December, 1S30.
(i) Order of High
Commissioner of
22ud June, ISSI.
* The tithe ott carobs. cotton and silk coc-ons is taken on exportation, the tithe on wound si'.k at the silk winder*
t By an Order dated the 3urh Mareh. 1SS7, it has been laid down that this exception shall not apply to masons who are
builder.* and contractors as well as masons.