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SPECIFICATION* OF
T
A
>:.•:.*•,
DUTIL-:.**,
Sec.
TITIIES—continued.
Pit;
T.vi.
-i!; c.n. o-r head v.-arlv ou every pier over three mouths old.
Pi.'- Lr'*: •••roducod bv the owners at the first official enumeration and uncounted
there;;: :'.re liable to double tax.
VERGHI.
-Ha 1 ItUKU'l.
I. F.mlak or Kimat.
4 per 1,000 on the value of lands, houses and immoveable property.
2. Irad.
4 per cent, ou the rental of lands, houses aud immoveable properties.
La-..-of 14 Djemazi-
uL-Evvel,
1277, and
various Vizienal cir–
culars and Law No
X L of 13S9.
3 Temettu.
3 per cent, on trade profits and incomes (excluding salaries).
EXEMPTION'S:—
Persons entitled to exemption from tithe on Olive trees, planted under the Law of
29 Zilhidje. 127*>, m a y apply to the Verghi Department for exemption from vei'ghi ou
such trees, until the immunity from tithe thereon shall expire.
Artisans who do not keep shops aud who receive daily hire for then: labour t («)>
labour -vs receiving daily h:r=» f (a), and gardeners of Varoshia w h o were exempt under
Turk'.sh law {/<;, are exempted from payment ot Verghi Temettu.
By letter from the Miuistry of Fhinsce of .6 Shcw-.l, lisD, agriculturist*, for the
purpose of*assessing the Temettu tax, are divided iuto three classes. The first com–
prises rho.-e, who, having sutricient land, do not eugage in commerce but a-re always
occupied with agriculture even though they should take charcoal or other material to
town twice or tin ice a year for sale, or transport goods with their carts in order to
provide L r the necessities of their existence. These are exempt from Temettu. The
second comprises those who. not having sufficient laud for their subsistence, besides
their own. work other peoples' land for hire or in partnership or do business with
charcoal, firewood, ic. Temettu should be collected from these according to their
assessed prcttts derived from sources othtr thau the cultivation of their lands* (This
catcg -ry dees not include those w h o hire othc-i peoples' lands for the purpose of farming
aud who pay tithe on the produce raised u^.ou such land: these are exempt from
Temata.) T h e third comprises those who may have sufficient laud for their subsistence
yet, being '.veil 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 hinds.
Farther the Oovemment has ruled that a man who carries on a lucrative business
in ad.'.i'ion :•:• iigriculture should b.* assessed for and pay Temettu on the profits, derived
from sr.ch br.s:ne:-s.
Ga-3e:.*r.* are to be dealt with in the same manner as agriculturists.
Order of High Com–
missioner dated
Sr.h
March, 1SS0, pub–
lished in Gazette No.
2--0 of the <amf-dar.e.
(a) Order or" High
CooiniiisiGBar of 31st
December, 1SS0.
(&) Order of High
Ctfrnrni'sioner
of
22nd'Jose,
1331.
* T!;s ;::'.•• on carobs. cotton and silk cocoons is taken on
exportation,
the tithe tin
siife
'at Vbe^tlk winder*
..'•••>''
* 3y
an
Order
Jared the 3 )th >Iar<:h. 1837. i. lias been laid
down
that this
•jxceprirm
shall oot appl? to masons who am
builder: and .-onr-ai-tors
aa well as masons.