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SPECIFICATION OF TAXES, DUTIES, &C.
TITHES.
One tenth of the produce of the land of
T. ?
a
. ) Measured on tlie threshing floors, nnd delivered in kind, nt the
Q
AT e
* \ Government Granaries, cost of transport to which, for distances
y
a
.
B
, ' I in excess of three miles, 16 made good to tithe-payers.
TITHE OK CAROUBS.
Caroubs are weighed on export; one-tenth of the value, according to prices fixed
monthly by the Medjliss Idares, is taken from exporters at the Custom-Houses.
An allowance is made for cost of transport to the ports at the following rates:—
Nicosia (Lefka)
9 c.p. per cantar.
Larnaca ... ... ... ... ... ... •-• "-)- c.p. ,,
Limassoi ... ... ... ... ... ... ... Ti c.p. „
Famagusta ... ... ... ... ... ... ... 4 c.p. ,,
Paphos
... ... 7£ c.p.
Kvrenia ... ... ... ... ... ... ... 4 co.
>»
N O T E . — A U other tithes have been suspended or abolished, or replaced by Tithe Dues
leviable on Exportation. (See page 12.)
TAX OX ANIMALS.
SHEEP AXD GOAT TAX.
21 silver piastres (3 J c.p.) per head yearly on every sheep and 5 c.p. per head yearly
on every goat one year old and upwards.
The tax on goats m a y be increased and that on -sheep decreased by the High Com–
missioner in Council provided that no increase shall be made in the total amount receiv–
able as calculated upon the basis of the last preceding official returns of the numbers
of sheep and goats in the Island.
Sheep and Goats not produced by the owners at thefirstofficial enumeration and
uncounted thereat are liable to double tax.
PIG TAI.
"H
C
*P* P
e r
head yearly on every pig over three months old.
Pigi not produced by the owners at the first official enumeration and uncounted
thereat are liable to double tax.
VKHGHI.
1. Kimat. \
4 per l.Oi'O ou the capital value of lands, houses and other immoveable property.
2. Jr,xd.
4 per cent, on the rental of houses and other buildings and of lands leased under
1
**The Public Lauds (Leases) Ordinance, 1S82," if sublet (/"« addition toi
}~crghi Kiiiiaf).
8. Temettu.
8 per cent, on trade profits and incomes (excluding salaries).
ErEMPTioxs:—
Persons entitled to exemption from tithe on Olive trees, planted uuder 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 w h o do uot keep shops aud who receive daily hire for their labour* («).
labourers receiving daily hire * (a), and gardeners of Varoshia w h o were exempt under
Turkish law (/•_*, are exempted from payment of Verghi Temettu.
B y letter from the Ministry of Finance of 16 Shewul, 12S9, agriculturists, for the
purpose of assessing the Temettu tax. are divided into three classes. The first com–
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 haviug sufficient land for their subsistence, besides
their own, work other peoples' land for hire or in partnership or do business with
charcoal, firewood, &c. Temettn should be collected from these according to their
assessed pro6ts derived from sources other than the cultivation of their lauds. (This
category does not include those w h o hire othei peoples' lands for the purpose of farming
and w h o pay tithe on the produce raised upon such laud: these are exempt from
Temettu.) T h e third comprises those w h o may have sufficient laud for their subsistence
yet, being well off and doing business in other ways, leave then- 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.
AT7TH0BITT.
Order ol th* Hiirh
CommiMioner "So.
291 of 7tb March,
1898, under Ordi–
nance V: of ISSI.
Onier of the Eitrh
Commissioner No.
291 of 7th March,
1S9S.
Law of 14 Diesuui
nl-Evrel. 1277.
and
varibns Vir.ierial cir.
culan* nnd
Law
No.
X L of 1859.
Order of Hisi Com–
missioner dated Sth
March. 1869. pub–
lished in Gazette Ko.
2?0 of the >.ime date.
(a) Onier of Hisrh
Commissioner of Slit
December. I***-'.'.
(i) Order of High
Commissioner of
22nd June. ISSI.
* B y an Order dated the 30th March. 1337. it has l»--e:i laid d o w n that this exception shall not apply to maionf w h o are
builders and contractor* a« well as masons.