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SPECIFICATION OF TAXI:*}, DUTIES, oii:
Beer -
(a) Wines and Spirits
EXCISE DUTIES.
J 10 p.rcout. ad valorem allowing deduction
( ot 2U p?r cent, from duty r.» cowr waste.
10 ucr coat, ad valorem.
AUTHOUITT.
. Ottoman Rcgula-
} tion of t'tli August.
( 18U1.
Law No. XI. of IS'J7.
Tobaco-L-aJ - . . ( A|» c.p. per ol.e. pa\a77- mi tr.iii-;'.M' ..f l-*.ti"
} from grower to wholesale dealer.
Tobacco manufactured in Cyprus, except Cig.ir.- and Cigai-iut.'s - 'jn. '.'c.p. per dk<
) Ottoman Keg-ma-
I U U U Oil 1.^1.1* Aiillj,
' 1.•-:.*>.
iijjii X.>. X i . >.•;.' ij'jr.
Is. U c.p. p.-r I(X> Cigars.
Ci-,'ars (each h oke. to c.-'-.isist of i
not less thanlOOCL'irsl
* " " -•• «"•!'• I'-r i w
W « I P .
/Ottos.:,:, R^niia-
-
l
.
Kti'Mt cf i*."t;i April,
Discount ot 10 per c»mt. allowed off duty to manufacturer delivering Cigars for f 1S7">.
consumption.
J
Cigarettes manufactured iu Cyprus, an uniform duty at the rate of 2-. 64c.p. per oke
Note.—The duty is not levied on Tobacco manufactured for exportation a ;<[ actually
exported, if exported witbin 3 months of date of manufacture. Manufactured Tobacco
includes Cigars, Cigarettes aud Snuff and means all Tobacco subject.-d to such a process
in a manufactory as will render it capable of consumption.
LICENSES.
To sell Tobacco by retail •—
Tumbeki (t)
Other Tobacco
Hawkers (b)
. . .
T'» sell intoxicating liquors by retail:—
30 per cent, of rental on value of premises.
{£l per annum, to be paid half
yearly in advance.
- 1^ Turkish Lirus.
Law No. I. of 1SS4
and No. XI. of ls'--7.
Li.v No. VI. of
O U o m a n Rcirula-
tion of 10th June,
137*.
< L a w No.XI. of 1397
/ Ottoman Recrula.-
« tioii o* 2oih April.
I 1S73.
F«irerery hotel,
of intoxicating*
liquor by retail.
A n annual percentage on tbe rental or yearly rahu- of the premises so
used after the rate of 25 per cant, for the first £ 2 5 and 124 p^r cent, for
all further rental or yearly value ; but so that the license for an hotel
e*fe, restaurant, i
s
\
lA
\l
m n u
^ j e exceed £ 5 per a n n u m ; and so that the license for any
°
F
-df-"th!'sale i
ot,ier
premises, so used, shall in no ease exceed tlie sum of £lu per
a n n u m ; and so that the lowest rate of duty chargeable shall be ior
premises in any of the towns of Nicosia, Laruaca, Limassol, Papn->,
Kyrenia, Varoshis and Famagusta, £ 1 (oue pound sterling), and f->r
premises iu any other place, 10s. (ten shillings).
Law No. X. of 1SW.
Kor persons sell–
ing by retail in I
in anv tent or >
y or
booth or in the
open air.
For each dav of sale J
Is.
^ .Proclamation by
- the Hign Com mis-
< sioner, of .29th Dec..
bTTLLS.—A duty of £ 2 per still e ^ r r year, under '"The Aniseed Law, 1891."
[ IS91, published in
, Gazette No. 360, of
, Sth January. 1S92.
FINES, FORFEITURES A N D FEES OF COURTS.
FINES.
Fines arc levied in the different Courts uuder the Ottoman and English Lav as from
time to time altered or modified by Cyprus Statute Law.
FORFEITURES.
Forfeitures arc similarly inflicted.
(a) Iu the case of duty nn Wine an additional 5 per cent, penalty is indicted on instalment? not paid when due, viz.:—on
Slst January, last day of February, and 31st Starch. (Ordinance IV. of jssl. Sp.t. 5.)
(&) These licenses are payable annually not later than 12th March. If thefirstlicense is talcen prior to I3th September,
charge is made for the whole year ; if taken on or after that date the liceuse is s»ued at half tbe annual rate, for the period ap-
to 12th of following- February.