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L 21 ]
SPECIFICATION OF TAXES, DUTIES, &C.
EXCISE DUTIES.
Beer -
(a) Wines and Spirits
{
10 percent, ad valorem allowing deduction
of 20 per cent, from duty to cover waste.
10 Der cent, ad vulorem.
A U T H O B I T T .
Ottoman ReguU-
tion of 9th August,
1801.
Law No.XI. of 1397.
Tobacco-leaf
4£ c.p. per oke, payable on transfer of leaf 1
t
io?°?25th
B
jSSi
from grower to wholesale dealer.
l
1375,
Tob*
C
o. X X I L of
bacco manufactured in Cyprus, whether manufactured into )
)
igarettes or otherwise, in addition t<> the Import dutv or , 2s. 4i c.p. per oke. v Law N
Transport duty -
-
-
- j
) M-*-
Cigars (each 1 oko to consist of ) . . ,_.
n
. / Ottoman Regul*-
not less than 100 Cigars) f " * "
U
'
C C
'P' P
e r l 0
°
Cl
^
arS
- (tion of 25th April,
re
-
- . 1 1
(1875.
Discount of 10 per cent, allowed off duty to manufacturer delivering Cigars for \
consumption.
'
Xote.—The duty is uot levied on Tobacco manufactured for exportation and actually
exported, if exported within S months of date of manufacture. Manufactured Tobacco 1 .. ... . .
SH
includes Cigars, Cigarettes and Snuff and mt-ans 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 soil Tobacco by retail*—
Tumbeki (6)
Otiier Tobacco
Hawkers (b) - '
To sell intoxicating liquors by retail:—
80 per cent, of rental on value of premises.
f £l per aiiHUiu, to be paid half
I yearly in advance.
- 1^ Turkish Liras.
Ottoman Regula–
tion of 19th Juna,
1374.
. Law No.XI. of 1S97.
, Ottoman Regul*-
) tion of 25th ApriL
( 1S75.
. A n annual percentage on the
or yearly value of the promises so
I u-
1
'! after the rate of 25 per cent. f<>r thefirst£2-5 and 1 2 ^ per cent, for
For every h-v.-.*!. 1 all further rental or vearlv value ; but so that the license lor an hotel
cafe, jestaumr.;. * shall j-,
ll0 c a
i
C
exceed £ 0 por annum : and. so that the license for any
or °'
,
-'-'*
t
1'
a
;
t
J rith<T nremi-os. so used, shall in no case exceed tho sum of £ 1 0 ntr
useu lu; tin.- s.w.-.-
1
,
.
, 1
of inroxicatinj annum : and so that the lowest rate 01 duty chargeable snail be lor
liquor br retail." premises in any of tho towns of Nicosia, Larnaca, Limassoi, Papho,
Kyronia, Varoshia and Famagusta. £ 1 (one pound sterling), and for
premises in any other place, Ios. (ten shillings).
Law No. X cf 1889.
. For persons sell–
ing by retail
in any tent or
booth or in th
open air.
he (
For each dav of sale
ls.
S T I L L S . — A duty of £2 per still e^rv year, under "The Aniseed Law, 1891."
•\ Proclamation br
• the Hien Commis-
1 sioner, of 29th Dec,
•*" 1891, published in
j Gazette No. 360. of
8th January, 1S92.
FIXES, FORFEITURES AXD FEES OF COURTS.
FINES.
Fines are levied iu the different Courts under the Ottoman and English L a w as from
time to time alt-ered or modified by Cyprus Statute L a w .
FORKEITTJRE.S.
Forfeitures are similarly inflicted.
(a) -In tbe case of duty on Wine an additional 5 per cent, penalty is inflicted on instalments not paid when due, viz. :-
81st Januarr, last day of February, and 31st Jlarch. (Ordinance IV, of ISSI, Sect. 5.)
(5) These licenses are payable annually sot later than 12th March. If thefirstlicense is taken prior to 13th September,
charge is made for the whole year ; if taken on or after that date the license is issued at half the annual rate, for the period up
to 12th of following February.